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NY 887321

July 15,1993

CLA-2-67:S:N:N6:343 887321


TARIFF NO.: 6702.10.2000

Ms. Maureen Shoule
J.W. Hampton Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of a pine wrapped reindeer from China.

Dear Ms. Shoule:

In your letter dated June 16, 1993, on behalf of F. W. Woolworth Co., you requested a tariff classification ruling.

You have submitted a sample of a reindeer, item #H24-19 . The body of the reindeer is made of wood. The wood portion is entirely covered by artificial pine made of polyvinyl chloride (PVC). The PVC pine component consists of plastic strips measuring over 5mm in width which have been fringed on both edges but not cut all the way through. The strips are then twisted between two wires. The resultant article resembles a topiary hedge cut in the shape of a reindeer. Your sample is being returned as you requested.

The applicable subheading for the pine wrapped reindeer will be 6702.10.2000 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 plastics, assembled by binding with flexible materials such as wire, paper, textile material, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.

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.


Jean F. Maguire

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