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NY J81536

March 4, 2003

CLA-2-67:RR:NC:SP:225 J81536


TARIFF NO. 6702.90.3500

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

RE: The tariff classification of harvest wreaths 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.

You have submitted three samples of 16” Harvest Wreaths. They are identified as item numbers D31671, D31669 and D31670. The circular wreaths are composed of a vegetable material that has been coated to appear as green vines. The fall-colored leaves are made of polyester woven fabric. Decorations on the wreaths consist of different kinds of artificial fruit and berries made of styrofoam. Differences in each style of wreath may be attributed to the various kinds of artificial fruit or berries used for decorations. In our opinion, the polyester leaves impart the essential character to this item.

The samples are returned as you requested.

The applicable subheading for all of the Harvest Wreaths 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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