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NY J82088

March 24, 2003

CLA-2-67:RR:NC:SP:225 J82088


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 10, 2003, you requested a classification ruling under the file number NY Ruling J82000. The purpose of this letter is to correct a clerical error in the duty rate. The error has been corrected in the text below.

The submitted sample is identified as style number K20723, a bittersweet wreath. It is composed of paper, wire and styrofoam. The wreath is made of wire and measures 13 inches in diameter. The wire has been wrapped with brown paper to present a vine-like appearance. The wires are held together by another piece of wire wrapped around the wreath structure. The artificial berries are made of styrofoam and painted a burnt orange color. The stems of the plastic berries are intertwined at various intervals of the wire wreath. In our opinion, the essential character to this item is imparted by the plastic berries.

The sample was submitted and returned with the original ruling.

The applicable subheading for the wire wreath, style number K20723, 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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