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NY K84619




April 8, 2004
CLA-2-67:RR:NC:SP:225 K84619

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.90.3500

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

RE: The tariff classification of artificial foliage from China.

Dear Ms. Scoggan:

In your letter received in this office on March 31, 2004, you requested a classification ruling.

You have submitted four samples of artificial foliage. The artificial foliage is designed with man-made fiber woven leaves and styrofoam berries that are coated with plastic. Item number SBC021 is identified as Christmas Silver Glittered Leaf and Berries. It is designed with green man-made fiber woven leaves.

Item number SBC022 is identified as a Christmas Gold Glittered Bush with Berries. The bush is designed with purple and green man-made fiber woven leaves.

Item number SBC023 is identified as Christmas Gold Glitter Ivy. The mustard green colored leaves are made of man-made fiber woven fabric.

Item number SBC024 is identified as a Christmas Gold Berry Glittered Bush. The burgundy colored leaves are made of man-made fiber woven fabric.

Your letter of inquiry states that the artificial foliage will be ordered and offered in the stores only during the Christmas season. It is your belief that the artificial foliage should be classified in subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), as Christmas decorations. The artificial foliage is not made up into an accepted article, nor is it of one of the accepted Christmas foliages. Therefore, the artificial foliage is not considered to be festive articles and will be excluded from classification in Chapter 95. In our opinion the essential character to the above mentioned artificial foliage is imparted by the man-made fiber woven leaves. Classification of the artificial foliage will be in Chapter 67.

The samples are returned as you requested.

The applicable subheading for all of the above mentioned artificial foliage of man-made fiber woven leaves will be 6702.90.3500, 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: Other: of man-made fibers. The rate of duty will be 9 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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