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NY A81931

April 26, 1996

CLA-2-67:R:N3:343 A81931


TARIFF NO.: 6702.10.2000

Ms. Laura Deniz
Evans & Woods & Co. Inc.
P.O. Box 610005
Dallas/Ft. Worth Airport, TX 75261

RE: The tariff classification of artificial flowers from China.

Dear Ms. Deniz:

In your letter dated March 15, 1996, you requested a tariff classification ruling on behalf of Hobby Lobby Stores.

You have submitted samples and specifications for four items. Item # NX1094BR you state is a polyester and rayon grape vine spray with plastic coating. Item # CDH015R you state is a polyester and rayon amaryllis flower with thermoplastic coating. Item # NX1015DR you state is a polyester and rayon grape leaf garland with plastic coating. Item #NX1673R you state is a polyester and rayon grape leaf spray coated with plastic.

You further state that, "this binding ruling is requested for future shipments of these items".

The leaves in items # NX1094BR, # NX1015DR and # NX1673R impart the essential character to the item. The amaryllis flower petals impart the essential character to item # CDH015R. You state in your letter and attachments that each of these items is made of nonwoven polyester/rayon fabric coated with plastic.

From examination of the samples and from your specifications and description, the petals and leaves, which impart the essential character to these items, appear to be made of the material of heading 3921, HTS. As such they are of plastic.

If this is the case (which may be determined by the U.S. Customs laboratory at the time of entry) then classification will be as shown below. If merchandise is not as specified in your ruling request (i.e. if sample is coated with rubber or with rubber and plastic, etc.) then the classification shown below may not apply.

The applicable subheading for items # NX1094BR, # NX1015DR and #NX1673R and # CDH015R will be 6702.10.20000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers... of plastics... assembled... by gluing or by similar methods. The duty rate will be 8.4 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice R. Masterson at 212-466-5892.


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