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NY K84880

April 5, 2004
CLA-2-67:RR:NC:SP:225 K84880


TARIFF NO. 6702.10.2000

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of artificial foliage from China.

Dear Ms. Massey:

In your letter dated March 18, 2004, you requested a classification ruling.

The submitted sample is identified as item number MS1138RC-1, a Plastic Beaded Wreath. It is composed of 70 percent plastic, 20 percent wire and 10 percent ribbon fabric. Your letter of inquiry states that the plastic beads are strung together on wire to form a wreath and that the plastic beads do not represent berries or any kind of flowers. You suggest the wreath has nothing that would make it qualify as artificial foliage under Heading 6702. It is your belief that this wreath should be classified under subheading 3926.40.0000 as a decorative article of plastic.

Plastic beads are frequently used to depict berries in artificial foliage. Artificial foliage of plastic is more specific than other decorative articles of plastic. Therefore this item will not be classified in Chapter 39.

The sample is returned as you requested.

The applicable subheading for the Plastic Beaded Wreath, item number MS11383RC-1 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.

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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