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NY H88905

March 6, 2002

CLA-2-67:RR:NC:SP:222 H88905


TARIFF NO.: 6702.90.3500

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

RE: The tariff classification of artificial floral arrangement from China.

Dear Mr. Hoffacker

In your letter dated February 27, 2002, on behalf of your client Big Lot Stores, Inc., you requested a classification ruling.

The submitted sample is identified as item number T0304, Polyester Floral in Wooden Wheelbarrow. This product consists of artificial fall colored leaves, the majority of the leaves are made of polyester woven fabric and others are made of paper. The artificial fruit and vegetables are made of styrofoam and covered with plastic. The fall colored arrangement is placed in a wooden wheelbarrow. This item measures 12 inches long by 5 inches wide by 7-1/2 inches high.

The essential character is not imparted by any single component. GRI 3(c) requires that in such cases the floral arrangement shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the floral arrangement in a wooden wheelbarrow will be classified under the subheading for articles made of artificial flowers, foliage or fruit.

The applicable subheading for item number T0304, Polyester Floral in Wooden Wheelbarrow 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 Wong at 646-733-3026.


Robert B. Swierupski

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