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NY C87269

May 18, 1998

CLA-2-46:RR:NC:SP:230 C87269


TARIFF NO.: 4602.10.1200; 6702.10.2000; 6702.90.3500

Ms. Vidya Bhavnani
Sun Coast Merchandise Corporation
6315 Bandini Boulevard
Commerce, CA 90040

RE: The tariff classification of willow baskets, artificial garlic and artificial flowers from China.

Dear Ms. Bhavnani:

In your letter dated April 24, 1998, you requested a tariff classification ruling. Three samples were submitted and will be retained for reference.

The first item is a shallow, oval-shaped basket measuring approximately 11 1/2" x 18" x 3"(H). It is made of interwoven willow rods, and does not have any handles or a lid.

The applicable subheading for the basket will be 4602.10.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) baskets and bags of vegetable plaiting materials, whether or not lined: of willow. The rate of duty will be 5.8%.

The second item is a small decorative article made to resemble a bulb of garlic. It consists of a shaped piece of Styrofoam with an outer covering said to be of "maize" (presumably, dried corn stalk or leaf material).

The applicable subheading for the artificial garlic bulb will be 6702.10.2000, HTS, which provides for artificial flowers, foliage and fruit and parts thereof...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%.

The third item is an artificial poinsettia consisting of large red textile-fabric leaves which surround small plastic flowers atop a plastic stem. It is assumed that the fabric is of man-made fibers.

The applicable subheading for the artificial poinsettia will be 6702.90.3500, HTS, which provides for artificial flowers, foliage and fruit and parts thereof...of materials other than plastics: of man-made fibers. The rate of duty will be 9%.

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 Paul Garretto at 212-466-5779.


Robert B. Swierupski

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