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NY C86304

May 6, 1998

CLA-2-67:RR:NC:SP:222 C86304


TARIFF NO.: 6702.10.2000; 4420.10.0000

Mr. O. W. Waters
Waters Shipping Company
P. O. Box 118
Wilmington, NC 28402-0118

RE: The tariff classification of two samples of artificial foliage from China.

Dear Mr. Waters:

In your letter dated March 30, 1998, you requested a tariff classification ruling.

You have submitted samples of artificial fruit tree and a wooden bird house with artificial foliage.

Sample no.1 is an artificial tree trunk in a terracotta pot. The top of the tree has artificial fruit with stems made of paper wound around wire. The leaves are composed of polyester fabric and the fruits are made of plastic. The essential character of this item is imparted by the plastic fruit of the tree.

Sample no. 2 is a wooden bird house on a stand. The base consists of a wooden box filled with artificial moss. Ivy leaves made of Polyester fibers appear to grow upward from the moss and around the stand covering the bird house. The essential character of this item is imparted by the wooden bird house.

The applicable subheading for sample no. 1, 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.

The applicable subheading for sample no. 2, will be 4420.10.0000, HTS, which provides for...articles of wood;...statuettes and other ornaments, of wood;...not falling within chapter 94: statuettes and other ornaments, of wood. The rate of duty will be 3.6 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.


Robert B. Swierupski

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