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NY I82744

June 7, 2002

CLA-2-95:RR:NC:2:222 I82744


TARIFF NO.: 9505.10.2500

Jenny Davenport
WalMart Stores, Inc.
Mail Stop # 0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of style # 02-TL056, White Magnolia Assortment, from China.

Dear Ms. Davenport:

In your letter dated May 30, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on style number 02-TL056, White Magnolia Assortment, an artificial foliage collection of products. The assortment is made up of the following components: 50 % polyester, 20 % iron, 15 % plastic, 10 % polyfoam and 5 % fabric. There are four assorted variations on the white magnolia assortment. The first is a 24-inch white magnolia wreath with pinecones, evergreen branches, mistletoe berries and leaves, fruit, snowballs and a white ribbon. The second is a 32-inch swag with magnolias, pinecones, evergreen branches, mistletoe berries and leaves, fruit, snowballs and a white ribbon. The third is a candleholder with magnolias, pinecones, evergreen branches, mistletoe berries and leaves, fruit and snowballs. This item has moss in the bottom of it to hold the foliage décor in place. The last is a white magnolia basket with magnolias, pinecones, mistletoe berries and leaves, fruit, snowballs, evergreen branches and a ribbon. The basket also has moss in the bottom to help hold the foliage décor intact. The assortment will be classified in Chapter 95 of the HTSUSA as Christmas ornaments because the item is sold as a Christmas decoration and the pinecones and evergreen branches that are common to the four items are appropriate decoration for the Christmas season. The samples will be returned, as requested.

The applicable subheading for the White Magnolia Assortment, style # 02-TL056, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesparts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

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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