United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C82425 - NY C82506 > NY C82428

Previous Ruling Next Ruling
NY C82428

January 9, 1998

CLA-2-:RR:NC:SP:222 C82428


TARIFF NO.: 6702.10.2000

Ms. Nancy Welch
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of an artificial harvest pick from Thailand.

Dear Ms. Welch:

In your letter dated December 1, 1997, you requested a tariff classification ruling.

The submitted sample is identified as item #WN11010, Harvest Pick with nest. This item is composed of 30 percent styrofoam, 20 percent coconut fiber, 20 percent paper, 10 percent natural drieds, 10 percent natural leaf and 10 percent wire/glue. This harvest pick is designed on a wire stem and branches that have been covered with brown paper. The fall colored leaves are made in different shapes and sizes. One branch holds a bird's nest with two eggs, and another branch has an acorn on the end. The essential character of this item is imparted by the plastic components.

The applicable subheading for the artificial harvest pick with the bird nest 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 materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.

Articles which are classifiable under subheading 6702.10.2000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: