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NY 899087

January 11, 1995

CLA-2-67:S:N:N6:343 899087


TARIFF NO.: 6702.90.3500

Ms. Michelle I. Smith
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of three artificial trees from China.

Dear Ms. Smith:

In your letter dated June 7, 1994, you requested a tariff classification ruling.

You have submitted samples of three artificial trees. They are an assortment under your stock # 97753. You state that the tree assortment is made of PVC and includes three styles. They are identified as a 6" flocked tree, a 4" snow covered tree and a 4" tapered tree. You believe that the trees are classifiable in subheading 3926.40.0000 HTS as ornamental articles of plastic.

Small artificial evergreen trees of this type have been considered artificial foliage in heading 6702, HTS. We submitted the samples to our laboratory. Our laboratory found that the 6" tree and the 4" tapered tree are made of polypropylene. The 4" snow covered tree is made of poly methaacrylate propene. Although all three are of a plastics material the material is in the form of textile monofilaments (less than 1mm in maximum crossection). The textile monofilaments provide the essential character of the trees.

The applicable subheading for the three PVC trees will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage, and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, of other materials, other, of man-made fibers. The rate of duty will be 9 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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