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February 3, 1999

CLA-2-67:RR:NC:SP:222 C89829


TARIFF NO.: 6702.90.3500

Mr. Louis S. Shoichet
Tompkins & Davidson
1515 Broadway 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of a decorative wreath from China.

Dear Mr. Shoichet:

In your letter dated July 6, 1998, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample is identified as a spring wreath, item #PP-178031. The wreath measures approximately 13 inches in diameter. It is composed of rod-like vines of painted rattan that are bound together with additional strands of rattan. The wreath is decorated with a yellow and white checkered polyester ribbon and bow. The decorations include assorted man-made fiber woven leaves, foam eggs and pink, yellow, white and purple artificial flowers. The artificial flowers are composed of man-made fiber woven fabric. In our opinion the essential character of the spring wreath is imparted by the artificial flowers. The sample is returned as you requested.
The applicable subheading for the decorated rattan wreath 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.


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