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NY B85818

June 13, 1997

CLA-2-67:RR:NC:SP:222 B85818


TARIFF NO.: 6702.90.3500

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

RE: The tariff classification of swag wreaths from China.

Dear Ms. Webster:

In your letter dated May 8, 1997, received in this office on May 16, 1997, you requested a tariff classification ruling.

You have submitted two samples of swag wreaths, style #T39942 and style #T10406, Poinsettias. In addition to the above mentioned samples, you have submitted two photographs depicting swag wreaths style #T10406, pine cone/holly berry and style #T34438, circular design.

Style #T39942 is composed of green polyvinyl chloride strips that have been wrapped around a wire base intended to resemble pine branches. It is decorated with plastic fruit and berries, natural pines cones and wooden twigs, man-made fiber woven leaves and gold metallic ribbon. With the exception of the ribbon and the green plastic strips, all of the items are gold-colored. In our opinion this sample does not have a clear essential character.

Style #T10406, Poinsettias, consists of polyvinyl chloride strips that have been wrapped around a wire base intended to resemble pine branches. It is decorated with natural pine cones, plastic berries, green leaves of man-made fiber and a large red poinsettia flower of man-made fiber with a plastic center. The decorations also include six small red poinsettia flowers of man-made fiber. The essential character of this swag is imparted by the artificial flowers.

In reference to the two photographs depicting swag wreaths style #T10406, pine cone\holly berry and style #T34438, circular design, without a sample of these items, we are unable to render a classification at this time.

The applicable subheading for style #T10406, Poinsettias and style #T39942, 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 212-466-5892.


Gwenn Klein Kirschner
Chief, Special Products Branch

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