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NY K86381

June 3, 2004
CLA-2-67:RR:NC:SP:225 K86381


TARIFF NO. 6702.10.4000

Ms. Mary Van der Vieren
Wal Mart Logistics
601 N. Walton Blvd.
Bentonville, AR 72716-0410

RE: The tariff classification of artificial foliage from China.

Dear Ms. Van der Vieren:

In your letter dated May 14, 2004, you requested a classification ruling.

You have submitted two samples of artificial holly/berry sprigs identified as vendor stock assortment number 017640. The artificial holly sprigs are composed of plastic parts that snap into one another. The green holly/berry sprig is composed of seven plastic stems with red holly berries snapped onto the stems. The red berries are made of plastic and the green leaves are made of man-made fiber woven fabric. The leaves snap onto the plastic stems. The plastic stems are all joined together at the base.

The gold colored artificial holly/berries sprig is composed of six plastic stems with gold berries snapped onto the end of the stems. The gold colored leaves are made of man-made fiber woven fabric and sprinkled with glitter. The stems are all joined together at the base.

Your letter of inquiry states the artificial holly/berry sprigs will be used as decorations during the Christmas holiday season. It is your suggestion that these items be classified as festive articles in Chapter 95. However, the artificial holly/berry sprigs are not completed articles for decorative purposes like garlands, wreaths and swags. The artificial holly/berry sprigs will classified be in Chapter 67.

The samples are returned as you requested.

The applicable subheading for both holly/berry sprigs 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.

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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