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NY 887076

September 01,1993

CLA-2-67:S:N:N6:343 887076


TARIFF NO.: 3926.40.0000; 6702.90.6500

Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of plastic icicles and sisal trees from China.

Dear Ms. Smith:

In your letter dated June 1, 1993, you requested a tariff classification ruling.

You have submitted three samples. The first sample is a strip of plastic icicles, style 97816. The icicles are packaged four strips on a card. Each strip is 6 inches in length by 3/4 inch in width and does not bend. According to the U.S. Customs laboratory the strips are made wholly of polystyrene plastic. They have adhesive on the back so that the icicles can be attached to the small porcelain buildings which you import. These icicles are not the type intended to be used on Christmas trees.

The second and third items are sisal trees with wooden bases, styles 97872 and 97873. Style 97872 measures between 2 1/4 and 3 inches in height. Style 97873 measures between 3 and 4 inches in height. Our laboratory found that the trees are made of sisal, not PVC plastic as was stated in your letter. There is no plastic in either tree. The trees also are intended to be used with your porcelain building groupings. You believe that all three items should be classified in subheading 3926.40.0000 HTS. Since the trees are artificial foliage and do not contain any plastic, they cannot be classified in heading 3926.

The applicable subheading for the plastic icicles will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics ... statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the sisal trees will be 6702.90.6500 HTS, which provides for artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, of other materials, other, other. The rate of duty will be 17 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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