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NY I85609

September 6, 2002

CLA-2-95:RR:NC:SP:222 I85609


TARIFF NO.: 6702.90.3500

John Mattson
North Star World Trade Services, Inc.
980 Lone Oak Road
Suite 160
Eagan, MN 55121

RE: The tariff classification of an artificial Amaryllis from China

Dear Mr. Mattson:

In your letter dated August 21, 2002 you requested a tariff classification ruling on behalf of your client Sullivan, Inc.

The product at issue is an artificial flower (amaryllis) whose pedals are constructed of polyester fabric with a plastic 30” stem. It is your contention that the amaryllis is a flower associated with Christmas and its artificial representation should be classified as festive. We do not agree. Although your client does show the amaryllis within the Christmas pages of his catalogue, its appearance is not limited to Christmas. It appears in First Frost (winter), Williamsburg, Tropicals and Home Décor. The expansiveness of the amaryllis’ appearance clearly indicates the display of the amaryllis is not limited to Christmas. There are a number of fruits and flowers that have some association with the Christmas story, but they have not been accepted as symbols of the holiday as they are not limited to that holiday.

The polyester fabric pedals of the artificial flower are considered the essential character of the product. Your sample is returned as requested.

The applicable subheading for the 30” amaryllis 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 J. Wong at 646-733-3026.


Robert B. Swierupski

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