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NY G85510

February 2, 2001

CLA-2-67:RR:NC:SP:222 G85510


TARIFF NO.: 6702.90.3500

Mr. Scott L. Johnson
Givens and Associates, PLLC
950 Echo Lane, Suite 360
Houston, TX 77024-2788

RE: The tariff classification of artificial flowers from China.

Dear Mr. Johnson:

In your letter dated December 12, 2000, on behalf of your client Audria’s Crafts, Inc., you requested a tariff classification ruling.

The submitted samples are identified as Homecoming Mums. The Homecoming Mums consist of artificial mum flowers that are attached to a cardboard disk with ribbon stapled or glued to the disk. A second cardboard disk is glued over the first to cover the folded ends of the ribbon streamers. The artificial mum flowers and the ribbon are made of man-made fiber woven fabric. The artificial mum flowers are placed in the center. The ribbon is placed around the perimeter of the cardboard disk forming simulated flower petals or leaves.

The first style of the Homecoming Mum consists of ribbon of one or more colors that will measure approximately 72 inches in length. The ribbon will be folded in half and stapled at mid-point on one side of a round or oval shaped piece of cardboard, creating 20 or more ribbon streamers hanging down. The mum flower is placed in the center of the ribbon streamer arrangement on the disk.

The second style is similar in design. It consists of man-made fiber ribbon streamers that measure approximately 5 inches in length. The styles will consist of one or two artificial mum flowers. In our opinion, the artificial flowers impart the essential character to the items.

The applicable subheading for both styles of the Homecoming Mum 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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