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NY E81830

June 1, 1999

CLA-2-95:RR:NC:SP:225 E81830


TARIFF NO.: 9502.10.0060; 4602.10.6000

Ms. Lorianne Aldinger
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011

RE: The tariff classification of assorted wreaths from China

Dear Ms. Aldinger:

In your letter dated April 23, 1999, received in this office on May 6, 1999, you requested a tariff classification ruling.

A representative sample and three photographs of decorative wreaths were submitted to this office for review. All the wreaths measure 13 inches in diameter and are composed of grapevine. Two of the wreaths, designs #1 and #2, feature a scarecrow figure that is permanently attached inside the wreath. The scarecrow is made of textile material with a stuffed head, arms and legs. The torso of the figure is composed of a wooden block covered with textile material. He holds a styrofoam pumpkin in his lap. In addition, the wreaths are decorated with styrofoam pumpkins and vegetables, natural straw and artificial foliage.

The last wreath, design #3, is made primarily of grapevine and, unlike the others, does not contain a doll figure. It features a wooden decoration in its center, depicting a scare-crow, pumpkin and birdhouse sitting on a fence. A wooden sign reads “Autumn Greetings” across the top of the wreath. The remainder of the wreath is embellished with straw and seasonal decorations.

The articles are intended to be hung from a loop tied at the top of the wreaths. According to your letter, all the wreaths will be sold during the fall season. All the wreaths are classifiable in accordance with General Rule of Interpretation GRI 3(b). This rule states that "com-posite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” In the case of the wreaths which incorporate a doll-like figure, designs #1 and #2, we find the predominant feature and essential character is imparted by the scarecrow figure. The essential character of design #3 is imparted by the grapevine.

The applicable subheading for designs #1 and #2 of the “Harvest Wreaths” collection will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other. The rate of duty will be free.

The applicable subheading for design #3 of the “Harvest Wreaths” collection will be 4602.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of vegetable plaiting materials: wickerwork. 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 J. Wong at 212-637-7028.


Robert B. Swierupski

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