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NY I82875

June 21, 2002

CLA-2-95:RR:NC:2:222 I82875


TARIFF NO.: 9505.10.2500; 6702.10.2000

Mary Van der Vieren
Wal Mart Logistics
MS # 0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of two candle rings, each with berries and holly leaves from China.

Dear Ms. Van der Vieren:

In your letter dated May 29, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on two candle rings. Item PA22055 is a six- inch beaded candle ring with large red berries and fruit, holly berries and holly leaves. Item PA22056 is a six-inch candle ring adorned with large purple fruit and purple berries, and a few holly leaves. PA22055 is classified in Chapter 95 of the HTSUSA as a Christmas ornament, because it incorporates symbols of Christmas (holly berries and holly leaves). Item PA22056 is classified in Chapter 67 of the HTSUSA as an article made of plastic flowers and foliage assembled by binding with flexible materials such as wirebecause the purple fruit and berries, not the festive symbols, are the essential character of the candle ring. The samples will be returned, as requested.

The applicable subheading for the red candle ring, PA22055, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

The applicable subheading for the purple candle ring, PA22056, will be 6702.10.2000, 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 plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The rate of duty will be 8.4 % 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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