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NY I80122

April 17, 2002

CLA-2-67:RR:NC:SP:222 I80122


TARIFF NO.: 6702.90.3500

Ms. Kim Supik
Bess Manufacturing Company
295 5th Avenue, Suite 919
New York, NY 10016

RE: The tariff classification of artificial flowers from China.

Dear Ms. Supik:

In your letter received in this office on April 3, 2002, you requested a classification ruling.

The submitted sample is identified as style number 8949, Anna. It is a 12-inch round shaped pillow covered with man-made fiber flowers on one side. The flowers are glued onto the fabric. The pillow is made of man-made fiber woven fabric. Due to the amount of flowers covering one side of the pillow, this item is not capable of supporting the head and neck. Therefore, it is not classifiable as a pillow in Heading 9404. The man-made fiber flowers impart the essential character to this item.

The applicable subheading for the 12-inch round shaped pillow with man-made fiber flowers style number 8949, Anna, 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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