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NY J85745




July 8, 2003

CLA-2-67:RR:NC:SP: 225 J85745

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.10.2000; 0604.99.6000

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

RE: The tariff classification of artificial foliage from China.

Dear Ms. Hayd:

In your letter dated June 5 2003, you requested a classification ruling.

You have submitted three samples. The first sample is identified as style number K25713X. It is a sleigh basket centerpiece that measures 11 inches high and 12 inches wide. The sleigh is composed of wood twigs and wicker like pieces. Inside the sleigh are various pieces of artificial pine needles, natural pine cones, plastic fruit and berry clusters with a glazed finish. The pine needles have been sprayed with gold glitter.

The second sample is identified as style number D3640. It is a pot decoration that measures 9 inches high and 7 inches in diameter. The actual size of the tin pot is 4 inches high. The pot decoration consists of artificial pine needles, natural pine cones, plastic red berries and apples.

The third sample is identified as style number K20880X. This decoration measures 16 inches high and 17 inches in diameter. The actual size of the tin pot is 4 inches high. The pot decoration consists of natural pine cones raised up in the shape of a pine tree. The pine cones are interspersed with plastic red berries, twigs and green foliage representing moss.

Your letter of inquiry states that these items will be marketed and sold during the Christmas holiday season. However, the essential character is not a symbol or motif that is associated with the Christmas holiday and will not be classified in Chapter 95 as festive articles.

The samples are returned as you requested.

The applicable subheading for the artificial foliage styles number K25713X and D3640, 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.

The applicable subheading for style number K20880X, will be 0604.99.6000, HTS, which provides for foliage, branches and other parts of plants without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: other: other: other. The rate of duty will be 7 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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