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NY G85269

January 4, 2001

CLA-2-67:RR:NC:SP:222 G85269


TARIFF NO.: 6702.90.3500

Ms. Kris Spurbeck
Target Corporation
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of a decorated grapevine wreath from China.

Dear Ms. Spurbeck:

In your letter dated December 5, 2000, you requested a tariff classification ruling.

You have submitted as sample that represents two versions of a decorated wreath. Both styles are identified as style number V00461-4. The first style is a round grapevine wreath that has a stuffed girl bear holding a wooden heart sign that reads “Home Sweet Home”. Other decorations on the wreath include raffia, dried flowers, plastic beads, dried moss and artificial flowers made of man-made fibers. The second wreath (photo submitted) is a similar version with a stuffed boy bear holding a bouquet of flowers. The wreaths measure 13 inches in diameter and both versions feature the stuffed bears sitting at the bottom

In your letter of inquiry you mention it is your belief that these wreaths will be classified in either Chapter 46, heading 4602 (because of the grapevine) or Chapter 95, heading 9503 (because of the stuffed bear). You further state that the wreaths will be sold as a Valentine’s decoration. However, the wreaths do not contain the actual word “Valentine”. They could be used all year round as decorations.

These products are excluded from classification in Chapter 95 as festive articles. They are also excluded from classification as stuffed toys as they are filled with a block of wood and not intended for play. Following GRI 3(c) the artificial flowers are the heading which comes last, of those meriting consideration. The artificial flowers impart the essential character to the wreaths. Therefore, classification of the wreaths will be in Chapter 67 as articles of artificial flowers.

The sample is returned as you requested.

The applicable subheading for both styles of the wreaths 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 212-637-7090.


Robert B. Swierupski

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