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NY I82769

June 14, 2002

CLA-2-95:RR:NC:2:222 I82769


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-TL054, Cream 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-TL054, Cream 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 cream magnolia assortment. The first is a 24-inch cream magnolia wreath with pinecones, evergreen and pine branches, glittery berries and leaves with a ribbon. The second is a 32-inch swag with cream magnolias, pinecones, evergreen and pine branches, glittery berries and leaves with a ribbon. The third is a candleholder with cream magnolias, pinecones, evergreen branches, glittery berries and leaves. This item has moss in the bottom of it to hold the foliage décor in place. The last is a basket with cream magnolias, pinecones, glittery berries and leaves, evergreen branches and pine branches. The basket also has moss in the bottom to 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 Cream Magnolia Assortment, style # 02-TL054, 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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