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NY K84620




April 8, 2004
CLA-2-95:RR:NC:SP:225 K84620

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500; 6702.10.2000

Mr. Martin W. Dooley
Multimodal International, Inc.
2100 East Devon Avenue, Suite C
Elk Grove Village, IL 60007

RE: The tariff classification of a Christmas wreath and an artificial tree from China.

Dear Mr. Dooley:

In your letter dated March 24, 2004, I.J.K. Limited, you requested a classification ruling.

You have submitted two samples for our review. The first sample is identified as item number D7067/22TR. It is a table top artificial evergreen tree made of plastic. The tree is covered with simulated ice crystals on the branches. The simulated ice crystals are made of plastic. Your letter of inquiry states that the artificial tree will be imported and sold as part of your client’s Christmas program. However, the artificial tree is not a decorated Christmas tree and therefore not a recognized symbol or motif that would dedicate primary use of the tree as a Christmas decoration during the holiday season. It is the type of tree that could be suitable for further decoration or not for any occasion by the end user. The artificial tree is not an accepted symbol of Christmas festivities and it will not be classified in Chapter 95.

The second sample is identified as item number D6853/12WH. It is a Christmas wreath that measures approximately 15” in diameter. The wreath is designed with artificial pine branches and decorated with cypress, holly leaves and red berries, pine cones and artificial fruit made of styrofoam and coated with plastic. The Christmas wreath is fashioned on a wire frame will be classified in Chapter 95 as a festive article.

The samples are returned as you requested.

The applicable subheading for the artificial tree, item number D7067/22TR, 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 the Christmas wreath, item number D6853/12WH, will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

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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