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NY J81877

March 17, 2003

CLA-2-67:RR:NC:SP:225 J81877


TARIFF NO. 6702.10.2000

Ms. Jodi Gracey
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of artificial foliage from China.

Dear Ms. Gracey:

In your letter dated March 4, 2003, you requested a classification ruling.

The submitted sample is identified as style number TXN0017, a pinecone gift assortment. It is composed of pinecones, wood strips, straw and artificial fruit made of styrofoam. These items are packaged together in a clear plastic box. The plastic box is tied with paper ribbon. In our opinion, the essential character to this item is imparted by the artificial fruit.

The sample is returned as you requested.

The applicable subheading for the artificial foliage gift assortment, style number TXN0017, 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 8.2 % 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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