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NY K81405

December 11, 2003
CLA-2-95:RR:NC:SP:225 K81405


TARIFF NO.: 6702.10.2000

Ms. Terri Ursery
Garden Ridge®
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

RE: The tariff classification of an “Easter Tree” from China.

Dear Ms. Ursery:

In your letter dated November 24, 2003, you requested a tariff classification ruling.

You submitted a sample of an “Easter Tree” identified as item number 66469. The item consists of a tree made of rust-colored steel to simulate a trunk and branches, with green leaves made of paper with a polyvinyl chloride (PVC) sphere coating. The tree measures approximately 15 inches in height and sits in a silver steel pot that measures approximately 3-1/2 inches in height and 4-1/2 inches in diameter at its widest diameter. The steel pot is filled with foam and PVC grass that anchors the plant.

Although you have suggested classification as a statuette or as an ornamental item of base metal under 8306.29.0000 of the Harmonized Tariff Schedule (HTS), the metal portion of this article does not contribute to the decorative look in a significant manner. Instead, in our opinion, the essential character of this item is imparted by the plastic (PVC) leaves of the tree, which gives the tree its appeal to the consumer. Accordingly the item will be classified as artificial foliage under Heading 6702 of the HTS.

The applicable subheading for the “Easter Tree” identified as item number 66469 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, and remain the same in 2004.

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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