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NY I85914

September 19, 2002

CLA-2-67:RR:NC:SP:222 I85914


TARIFF NO.: 6702.90.3500

Ms. Jenny Davenport
Wal Mart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-10119

RE: The tariff classification of artificial trees from China.

Dear Ms. Davenport:

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

The submitted sample identified as style number 07-758, is known as an Easter Tree. It consists of an 18” artificial tree and 10 egg-shaped plastic ornaments. The artificial tree is made of 30% plastic, 20% poly oil, 40% natural stone powder and 10% wire. The plastic egg ornaments have a loop ribbon attached to the top for the purpose of hanging the ornaments on the tree. The base of the tree is designed as a basket with the tree growing out of the middle. The tree is decorated with plastic beads, man-made fiber woven flowers, coils and man-made fiber leaves. The trees are available in three different colors; pink, blue and white.

Your letter of inquiry states it is your belief that the Easter Tree should be classified as a festive article. You also state that the tree will be labeled and marketed for the Easter holiday. However, the use of the term "Easter" in the naming of a product does not automatically qualify that article as festive. The tree is not traditionally associated with any particular festive occasion, thereby precluding consideration of classification as a festive article. The artificial tree and ornaments are considered to be a set. In our opinion, the artificial tree with the man-made fiber flowers impart the essential character to the set

The sample is returned as you requested.

The applicable subheading for style number 07-758, 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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