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NY I85956




September 19, 2002

CLA-2-67:RR:NC:SP:222 I85956

CATEGORY: CLASSIFICATION

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 samples are identified as style number 07-838/437, A & B. Sample A is known as an Easter Tree. It consists of an 18” artificial tree and 24 ornamental pieces. These items are made of 18% stone powder, 18% poly oil, 10% paper, 18% wire, 10% plastic and 36% wood. The base of the tree is composed of resin and features a girl bunny holding flowers, water flowing from a pump into a bucket, a small picket fence and artificial flowers. The tree is made of wire that has been wrapped with paper and decorated with man-made fiber woven flowers, coils and man-made fiber leaves. The wood ornaments have a string attached for the purpose of hanging them on the tree. The hanging ornaments are designed as Easter eggs, rabbits, watering cans, birdhouses, bees and other items.

Sample B is known as a Spring Tree. It consists of an 18” artificial tree and 24 ornamental pieces. These items are made of 18% stone powder, 18% poly oil, 10% paper, 18% wire, 10% plastic, 36% wood. The base of the tree features a wheelbarrow of flowers, a bird is attached to a spring that is attached to the wheelbarrow, a picket fence and a birdhouse with a bird. The tree is made of wire that has been wrapped with paper. It is decorated with man-made fiber leaves and flowers with white plastic beads. A bird is sitting on one of the branches. The wood ornaments have a string attached to the top for the purpose of hanging them on the tree. They are made of wood in the shapes of butterflies, ladybugs, frogs, corn, flowerpots, gardening gloves and assortment of other items.

Your letter of inquiry states it is your belief that the Easter Tree should be classified as a festive article. You also state that both styles 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 trees are not traditionally associated with any particular festive occasion, thereby precluding consideration of classification as festive articles.

Both styles of trees and ornaments are considered to be a set. In our opinion, the artificial trees with the man-made fiber flowers impart the essential character to the set.

The samples are returned as you requested.

The applicable subheading for styles number 07-838/437, sample A & B 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.

Sincerely,

Robert B. Swierupski
Director,

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