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NY J82405




March 28, 2003

CLA-2-95:RR:NC:SP:225 J82405

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500; 6702.10.2000

Ms. Julie Scoggan
Evans and Wood & Company, Inc.
612 E. Dallas Rd., Suite 200
Grapevine, TX 76051

RE: The tariff classification of Christmas picks from China.

Dear Ms. Scoggan:

In your letter dated March 17, 2003, on behalf of your client Hobby Lobby, you requested a classification ruling.

You have submitted four samples of Christmas picks. Item number CP33 is composed of wire stems that have been covered with green paper. The pick is designed with artificial pine branches that are made of plastic, natural pine cones, green holly leaves made of polyester woven fabric, gold colored leaves and gold berries made of plastic and a red apple made of styrofoam. The artificial fruit and natural pine cones have been sprayed with gold glitter.

Item number CP24 consists of a wire stem covered with green paper. It is designed with artificial foliage made of plastic material, plastic silver colored balls, plastic silver colored leaves and green holly leaves made of polyester woven fabric. The edges of the green holly leaves are silver colored and the tips of the artificial pine branches are coated with plastic beading to appear as ice crystals. The essential character of this item is imparted by the plastic silver balls.

Item number CP10 is a gold colored pick on a wire stem that has been covered with green paper. It is fashioned with a natural pine cone, a miniature drum, a wrapped Christmas present with a bow on top, artificial pine branches, plastic leaves and leaves made of polyester woven fabric. The wire stem is green while all other designs on the pick are gold colored with a matching metallic ribbon bow.

Item number CP51 is composed of a wire stem that has been covered with green paper. It is fashioned with a natural pine cone, two red pears made of styrofoam and covered with acrylic beading, gold plastic balls, artificial pine branches made of plastic strips and green holly leaves made of polyester woven fabric. The pine cone and tips of the branches are sprayed with gold glitter. The plastic pears impart the essential character of this pick.

The samples are returned as you requested.

The applicable subheading for the Christmas picks, item numbers CP33 and CP10 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

The applicable subheading for picks number CP24 and CP51 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 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.

Sincerely,

Robert B. Swierupski
Director,

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