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NY I86470

September 27, 2002

CLA-2-67:RR:NC:SP:222 I86470


TARIFF NO.: 6702.90.3500

Ms. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of an artificial flower from China.

Dear Ms. Fair:

In your letter dated September 9, 2002, you requested a classification ruling.

The submitted sample is an artificial flower known as item #930013 (MFG Item #51577) – VPT Musical Rose. The red rose and green leaves are made of man-made fiber fabric. This single rose measures approximately 11-3/4 inches long. The stem is designed with a battery compartment (battery included) and a musical chip is located inside the rose. When the button on the battery compartment is pressed it plays the phrase “How Sweet It Is”. The flower is wrapped with green paper and a red ribbon bow. It will be packaged in a clear acetate box. Your letter of inquiry states that this musical flower will be available in assorted colors of red, pink and yellow. You further state that it will be sold during the Valentine’s Day season. However, there are no motifs that would dedicate this musical flower for Valentine’s Day. In our opinion, the artificial rose flower imparts the essential character to this item.

The sample is returned as you requested.

The applicable subheading for item #930013 – VPT Musical Rose 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: 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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