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NY A89448

December 13, 1996

CLA-2-67:RR:NC:2:222 A89448


TARIFF NO.: 6702.90.3500

Mr. William A. Vollmerhausen
K Mart Corp.
3100 West Beaver Rd.
Troy, MI 48084-3163

RE: The tariff classification of wreaths from China.

Dear Mr. Vollmerhausen:

In your letter dated November 7, 1996 you requested a tariff classification ruling.

You have submitted two samples of 16 inch Easter Wreath-Country Theme. Style #07119, is a moss wreath described as circular in design and decorated with artificial flowers and leaves composed of man-made woven fibers. Decorations also include a stuffed bunny made of woven fabric, wearing a straw hat with a bow and holding a butterfly. The bunny is wearing a dress made of printed woven fabric that matches the bow on the straw hat. The essential character of the wreath is imparted by the man-made fiber artificial flowers.

Style #07112, is a wood wreath with moss. It is circular in design and decorated with artificial flowers and leaves made of man-made woven fibers. Other decorations include a teracotta water pail and teracotta flower pot, a paper bird, a wood birdhouse and a stuffed bunny made of woven fabric. The bunny is wearing a straw hat and an outfit made of printed woven fabric. The essential character of this item is imparted by the man-made fiber artificial flowers.

The applicable subheading for both styles of the wreaths 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 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 212-466-5982.


Roger J. Silvestri

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