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NY J81535

March 4, 2003

CLA-2-67:RR:NC:SP:225 J81535


TARIFF NO. 6702.10.2000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a harvest apple wreath from China.

Dear Mr. Hoffacker:

In your letter dated February 24, 2003, on behalf of your client Big Lots Stores, Inc., you requested a classification ruling.

The submitted sample is known as a 20” Harvest Apple Wreath, item number D29665. The circular design wreath is made of wire that has been covered with brown paper. It is decorated with fall-colored leaves composed of man-made fiber woven fabric. The styrofoam apples and berries. are coated with plastic. The leaves, apples and berries are glued to wire stems that have been wrapped with brown paper. In our opinion, the artificial apples impart the essential character to this item.

The sample is returned as you requested.

The applicable subheading for the Harvest Apple Wreath, item #D29665, 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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