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July 29, 1999

CLA-2-67:RR:NC:SP:222 E83865


TARIFF NO.: 6702.90.3500

Mr. Joseph R. Hoffacker
Barthco Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of artificial flowers from China.

Dear Mr. Hoffacker:

In your letter dated June 22, 1999, on behalf of your client Consolidated Stores, Inc., you requested a tariff classification ruling.

You have submitted four photograph depicting four samples.

Item #B4402 is identified as a Valentine Rose Shadow Box. This item consists of a box made of wood with artificial flowers inside. The flowers are composed of 70% polyester, 17% polyethylene and 13% wire. In our opinion the artificial flowers impart the essential character to this article.

Item #B4397BA is a 6 foot long Easter Spring Flower Collection. The artificial flower garlands are designed in various colors. They are composed of 85% polyester and 15% polyethylene.

Item #B4397BB is an Easter Spring Flower Collection Crescent. The artificial flowers are composed of 70% polyester, 17% polyethylene and 13% wire.

Item #B4397BC is an Easter Spring Flower Collection with a decorative straw hat. The straw hat is decorated with a garland of artificial flowers. The flowers are composed of polyester, polyethylene and wire.

The original merchandise sheets with the photographs are returned as you requested.

We cannot rule on item #B4397BC at this time. Please supply a sample and indicate the unit value at which the total item is sold by the foreign firm to the American importer. Also please submit a breakdown indicating the weight and value of each component of the artificial flowers and each component of the straw hat.

The applicable subheading for all of the above mentioned samples (except item #B4397BC), will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 212-637-7090.


Robert B. Swierupski

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