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NY A87563

October 10, 1996

CLA-2-67:RR:NC:2:222 A87563


TARIFF NO.: 6702.90.6500

Ms. Mona Webster
Target Stores
P. O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of artificial flowers from Philippines.

Dear Ms. Webster:

In your letter received in this office on September 10, 1996, you requested a tariff classification ruling.

The submitted sample is a sack filled with holiday decorations. It is identified as style #95-VMC-001, Harvest Bag. The sack is made of 100 percent cotton woven fabric and filled with non-edible nuts, artificial pine branches, artificial eucalyptus and other artificial leaves and a pine cone. The sack is wrapped with a jute cord. An artificial sprig of holly with plastic berries and a golden mesh wire ribbon is attached to the cording in the front of the sack. We have determined that this article does not have an essential character. Following GRI 3(c), the component which comes last in the tariff among all those meriting consideration would be the artificial foliage.

This sample is being returned as requested.

The applicable subheading for the Harvest Bag will be 6702.90.6500, 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: other. The rate of duty will be 17 percent ad valorem.

This ruling is being issued under the provisions of Part 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 Masterson at 212-466-5892.


Roger J. Silvestri

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