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March 10, 1999

CLA-2-95:RR:NC:SP:222 D88240


TARIFF NO.: 9505.10.2500

Mr. Darrell Serkin, Jr.
DJS International Services, Inc.
P. O. Box 612785
DFW Airport, TX 75261

RE: The tariff classification of artificial poinsettia flowers from Thailand and China.

Dear Mr. Serkin:

In your letter dated February 15, 1999, on behalf of your client Raz Imports, Inc., you requested a tariff classification ruling.

You have submitted three samples of poinsettia flowers. They are identified as item nos. G926002, G926003, and G926004. They are composed of 75% plastic and 25% paper. All of the poinsettia flowers have wire stems that have been wrapped with brown paper. The poinsettias are designed in various colors with fruit and berries made of plastic. They also contain plastic beads of different colors in the center of the flower. In our opinion these poinsettias are intended to be used as decorations during the Christmas holiday season.

The applicable subheading for the polyester woven poinsettias 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.

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 212-637-7090.


Robert B. Swierupski

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