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NY C89355

July 21, 1998

CLA-2-95:RR:NC:SP:222 C89355


TARIFF NO.: 9505.10.2500; 6702.90.3500

Ms. Shelia Andrews

Dillard Department Stores, Inc.

11701 Otter Creek Road South

Mabelvale, AR 72103

RE: The tariff classification of festive articles and artificial flowers from China and the Philippines.

Dear Ms. Andrew:

In your letter dated June 18, 1998, you requested a tariff classification ruling.

You have submitted three samples of festive articles and one sample of artificial flowers. Your letter of inquiry states that these items will be sold in your 'Trim-A-Tree" Department during the Christmas holidays.

The first Sample is identified as style #827T2521PT. It is a 10" cogon grass basket with an arrangement of pine cones, berries, and holly leaves. This arrangement includes two ribbon bows made of jute fabric.

The second sample is identified as style #827T1418HD. This article is a sheer mesh poinsettia pick with gold leaves.

Sample number 3 is identified as style #827T1458HS. It is a 30 foot string of plastic beaded Christmas tree garland. The sample is sold in a plastic tube which states "Trimmings and 30 foot beaded garland".

Sample number 4 is a 9 foot Christmas tree garland. This article is identified as style #827T1452HB. It is composed of mauve colored artificial rose buds. The rose buds are made of 85% polyester, 8% plastic, 5% wire and 2% paper. The essential character of this article is imparted by the artificial rose buds.

The samples are returned as you requested.

The applicable subheading for the samples number 1, 2 and 3, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for the artificial rose buds garland will be 6702.90.3500, HTS, which provides for artificial flowers,...articles made of artificial flowers....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.


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