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NY E86793

September 23, 1999

CLA-2-67:RR:NC:SP:222 E86793


TARIFF NO.: 6702.90.3500; 3926.40.0000

Ms. Sandra Kobs
Kohl’s Department Stores, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of artificial flowers and plastic stepping stones from China.

Dear Ms. Kobs:

In your letter dated August 26, 1999, you requested a classification ruling.

You have submitted two samples.

Style #C25217, is a polyresin garden sign with three hanging flower pots with flowers. The garden sign is made of plastic with the words “Welcome to my Garden” inscribed thereon. The plastic sign is made to appear as wood with a log frame, decorated with pink roses and green leaves. Three terracotta flower pots made of plastic hang from the sign with two strings attached to each pot. The backside of the flower pots is flat.

Each flower pot contains a different color flower and green leaves, composed of man-made fiber fabric. All of the flowers are placed in artificial material made to appear as soil. The back of the sign has two hooks fastened with screws for the purpose of hanging the sign with flower pots on a wall. The man-made fiber flowers impart the essential character to this article.

Style #7G-344 is a plastic stepping stone. Your letter of inquiry states that this article will be imported in three different designs: a Sun Face, a Turtle and a Watering Can. The plastic stepping stones, are circular and measure approximately 12 inches in diameter.

The samples are returned as you requested.

The applicable subheading for the plastic sign and flower pots with artificial flowers 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.

The applicable subheading for the plastic stepping stones will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 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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