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NY M84435




July 11, 2006

CLA-2-67:RR:NC:SP:225 M84435

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.90.3500; 6702.10.2000

Ms. Keri Masternak
Conerstone Consolidated Services Group, Inc. 5568 West Chester Road
West Chester, OH 45069

RE: The tariff classification of artificial foliage from China and Thailand.

Dear Ms. Masternak:

In your letter received in this office on June 19, 2006, you requested a classification ruling.

The submitted pictures depict an artificial Willow Tree, the Pre-lit Black Twigs Tree, the Bramble Tree and a sample of the 4-foot Spooky Tree. Your letter states that the Willow Tree and the Pre-lit Black Twigs tree both have the exact texture as the Spooky Tree sample that has been provided.

Item number 26725 is identified as a Pre-lit 5-foot black twigs. These are black artificial twig trees that are made of powder coated steel wrapped tightly in black flexible wire and PVC. This tree has no foliage, however, there are 50 mini orange colored lights strung through each branch to create a decorative look. The twigs tree can be placed in an urn or planter to decorate the home. The country of origin for this tree is Thailand.

Item number 26722 - 4-foot Spooky Trees are black artificial trees that are made of powder coated steel wrapped tightly in black flexible wire and PVC. One hundred and fifty orange mini lights are strung through each branch and around the trunk of the tree to create a decorative look. These trees have no foliage. They are designed to be placed outside or inside the home for decoration. The country of origin for these trees is Thailand.

Item number 26732 – Willow Tree is a 3.5-foot black artificial tree that resembles a willow tree. It is made of powder coated steel wrapped tightly in black flexible wire and PVC. The tree contains no foliage. There are a total of 150 mini orange colored lights strung through each branch to create a decorative look. This tree is designed to be staked in the ground or sit securely on a patio or porch with its own stand to decorate the home. The country of origin for the Willow Tree is Thailand.

Item number 26745 identifies the Bramble Tree. This is a 36-inch high artificial tree Branch with roots exposed from an eerie look. It is made predominately of flexible plastic and resin over a wire base. It is designed to be used for a table or mantle decoration in the home. This tree does not contain any foliage or lights. The country of origin for this tree is China.

The applicable subheading for the artificial trees, item number 26725, Pre-lit 5-foot Black Twigs, item number 26722, 4-foot Spooky Tree and item number 26732, Willow Tree will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other. The rate of duty will be 17 percent ad valorem.

The applicable subheading for the artificial Bramble Tree, item number 26745, will be 6702.10.2000, HTSUS, 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.

Articles classifiable under subheading 6702.90.6500, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "T-GSP".

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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