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NY A85495

August 8, 1996

CLA-2-67:RR:NC:TP:343 A85495


TARIFF NO.: 6702.90.3500

Ms. Debra Tuft
Seasonal Specialties
11455 Valley View Road
Eden Prairie, MN 55344

RE: The tariff classification of artificial rose tree from China.

Dear Ms. Tuft:

In your letter dated June 21, 1996, you requested a tariff classification ruling.

The submitted sample is identified as item #8890733704-artificial rose tree in Valentine container. The container for the base of the tree is made of wood that has been painted white. It is square-shaped with a large red heart on all four sides. The wood base contains styrofoam and green man-made fibers to give the appearance of grass. The tree trunk and branches are made of wire that has been wrapped with white paper. The red roses and green leaves are made of man-made fibers. Some of the branches have leaves and flowers glued to the ends while other branches have no leaves or flowers. The man-made fiber flowers impart the essential character of this item. Your correspondence states that this article will be sold as a Valentine's Day gift. The rose tree is not traditionally associated with Valentine's Day and therefore is not classified in heading 9505.

The applicable subheading for the artificial rose tree, 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.


Roger J. Silvestri

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