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NY N007428

March 22, 2007



TARIFF NO.: 6702.10.2000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
2101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of plastic foliage with plastic balls in ceramic vase from China

Dear Mr. Hoffacker:

In your letter dated February 19, 2007, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The submitted sample is identified as item# BA-A123C, 18” Plastic Foliage with Bells in Ceramic Vase. The article is made up of a ceramic oval shaped vase that is painted gold, numerous plastic branches with small leaves and six plastic ball ornaments, each of which is permanently affixed to the top of individual branches. Three of the balls are red in color and three are gold in color. The branches are likewise either red or gold in color. The branches are all permanently affixed to the inside of the vase. As you requested, the sample will be returned to you.

The item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The vase acts as a holder for the foliage and since the foliage and the vase are permanently affixed to each other, the vase cannot act as a receptacle for anything else. The foliage plays an important role providing the means by which the plastic ball ornaments are supported and displayed. Therefore, it is the opinion of this office that the plastic foliage provides the item with the essential character, within the meaning of GRI 3(b).

Attached to the foliage is a paper card with a picture of Santa Claus. In addition, on the submitted Import Product Data Sheet, the preprinted classification 6702.10.2000 has been crossed out and the classification 9505.10.2500 has been handwritten as a correction. However, this item cannot be classified as an article for Christmas festivities because it is not a recognized Christmas foliage, such as evergreen branches, poinsettia, pinecones, pine needle leaves, holly leaves, laurel leaves, holly berries, etc. Therefore, this office disagrees with the handwritten correction.

The applicable subheading for the plastic foliage with plastic balls in a ceramic vase will be 6702.10.2000, 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 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.

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 Gary Kalus at 646-733-3055.


Robert B. Swierupski

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