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NY L84247

April 20, 2005

CLA-2-95:RR:NC:SP:225 L84247


TARIFF NO.: 6702.10.2000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

Dear Mr. Stinson:

In your letter dated April 11, 2005, you requested a classification ruling.

The submitted sample is identified as item number 941949, XHD Christmas Tree. It is composed of 90 percent polyvinyl chloride (PVC) material and 10 percent polyresin. The tree measures 6 inches high and sits on a plastic base that has a wood-like appearance. Your letter of inquiry states it is your belief that this item would be classified in Chapter 95 as a festive article for the Christmas holiday season. However, this is an evergreen tree with snow-covered branches. In our opinion, this item depicts a winter scene and it is not dedicated primarily to the Christmas holiday season. Classification of this evergreen tree will be in Chapter 67 as artificial foliage.

The sample is returned as you requested.

The applicable subheading for the artificial evergreen snow-covered tree, item number 941949, 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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