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NY K87339

July 15, 2004
CLA-2-95:RR:NC:SP:225 K87339


TARIFF NO. 9505.10.2500

Ms. Karen Torrini
Napco Marketing Corp.
7800 Bayberry Road
Jacksonville, FL 32256-6817

RE: The tariff classification of artificial poinsettia bushes from China.

Dear Ms. Torrini:

In your letter dated June 23, 2004, you requested a classification ruling.

You have submitted pictures of artificial poinsettia bushes. The artificial poinsettia bushes if fashioned with four plastic stems that are permanently bound together at the base. Item number 26077 (red) and item number 26078 (white) poinsettia bushes consists of micro-peach colored polyester woven fabric fashioned into leaves. The leaves and plastic buds are attached to plastic coated wire stems with tape. The poinsettia bushes are composed of 30 percent polyester woven fabric, 40 percent plastic and 30 percent iron wire. They measure 22 inches high.

Item number 26079 (red) and item number 26080 (white) are artificial poinsettia bushes that measure 24 inches in height. The leaves are made of micro-peach colored polyester fabric. The leaves and plastic buds are attached to the plastic wire stems with tape. The artificial poinsettia bushes are composed of 35 percent polyester woven fabric, 40 percent plastic and 25 percent iron wire. Poinsettia bushes are accepted symbols of Christmas decorations.

The applicable subheading for all of the artificial poinsettia bushes will be 9505.10.2500, Harmonized Tariff Schedule of the United States (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.


Robert B. Swierupski

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