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NY N015796

September 10, 2007



TARIFF NO.: 6702.10.2000

Ms. Selena Bryant
Lillian Vernon
2600 International Pkwy.
VA Beach, VA 23452

RE: The tariff classification of an artificial pineapple and apple topiary from China.

Dear Ms. Bryant:

In your letter dated August 10, 2007 you requested a tariff classification ruling.

The submitted sample is identified as a Pineapple and Apple Topiary, item number 12138R-50T. This item is an artificial topiary tree that is comprised of eighten polyfoam apples and one plastic pineapple, mounted on an underlying cone shaped polyfoam base that stands approximately 10.5 inches high. Numerous plastic mistletoe leaves are mounted in between the apples. The apples, pineapple and mistletoe are all mounted onto the base by means of metal wires and the apples are also glued to the base.

The eighteen apples are mounted on three levels around the topiary; seven are mounted around the bottom, six are mounted on the next higher level and five are mounted on the highest level. At the very bottom of the topiary, under the lowest level of apples, are nine green woven fabric leaves, equally spaced around the base. The stems of the leaves are glued to the base, so that the leaves will lay flat on whatever surface the topiary is displayed.

The pineapple is mounted on the top of the topiary. The total height of the topiary, with the pineapple on top, is approximately 20 inches and the topiary has a diameter at the bottom of approximately 10.4 inches. As you requested, the sample will be returned to you.

The applicable subheading for the artificial pineapple and apple topiary, item number 12138R-50T, 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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