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NY K81476

December 11, 2003
CLA-2-95:RR:NC:SP:225 K81476


TARIFF NO.: 6702.10.4000

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

RE: The tariff classification of a “Floral Arrangement in a Ceramic Bowl” from China.

Dear Ms. Gracey:

In your letter dated November 20, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Floral Arrangement in a Ceramic Bowl” identified as style K17811. The floral arrangement consists of assorted green, yellow and purple foliage and berries made of plastic snap-on/pull-apart parts. Some petals are made of polyester, with the berries made of polyfoam. The bowl is filled with styrofoam and covered with artificial moss. The floral arrangement is placed in the top of the bowl and permanently affixed. In our opinion, the artificial foliage imparts the essential character to this item.

Your sample is being returned upon your request.

The applicable subheading for the “Floral Arrangement in a Ceramic Bowl” identified as style K17811 will be 6702.10.4000, 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: Other, including parts.” The rate of duty will be 3.4 percent ad valorem, and remain unchanged 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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