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NY H84127

August 8, 2001

CLA-2-67:RR:NC:SP:222 H84127


TARIFF NO.: 6702.90.3500

Ms. Jenny Davenport
Wal mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-0410

RE: The tariff classification of artificial flowers from China.

Dear Ms. Davenport:

In your letter dated July 23, 2001, you requested a tariff classification ruling.

The submitted sample is identified as item number GS-WAL02, fiber optic flowers and a stuffed bear with music. The floral bouquet consists of artificial flowers made of non-woven fiber and woven polyester fabric. The green leaves are made of woven polyester fabric. The floral bouquet is wrapped in white netting fabric with red and white metallic ribbons. The stuffed bear is made of 70 percent cotton and 30 percent polyester. The bear wears a red ribbon bow with a plastic red heart around his neck. The base tray, made of 100 percent plastic, contains an on/off switch and a musical chip. When the switch is turned on the music plays, the flowers light up and the heart around the bear’s neck lights up. The fiber optic lighting in the flowers blinks with the music. The light inside the heart flashes also. The outer packaging of this item is made of clear plastic. A red ribbon with bow made of man-made fiber extends around the entire package.

The sample is returned as you requested.

Your letter of inquiry states that this item will be sold during the Valentine season. However, it is not viewed as a festive article because it is not designed in a manner that limits its use primarily with a holiday. The decoration may be put out for sale all year long. The stuffed bear is not viewed as a toy of Chapter 95. Therefore, the bear would be classified in Chapter 63.

It does not appear that any item imparts the essential character to this product. The instant item is classifiable per GRI 3. As provided by GRI 3(c) classification is based on which HTSUSA heading occurs last in numerical order among those which equally merit consideration. Therefore, this item is classifiable in Chapter 67.

The applicable subheading for the 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.

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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