CLA-2-67:S:N:N3G:343 872016

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd floor
New York, New York 10036

RE: The tariff classification of a "Bouquet of Love Pin" from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated March 4,1992, you requested a tariff classification ruling on behalf of your client, Avon Products, Inc.

The sample which accompained your letter, "Bouquet of Love Pin", PP 90379, is a bouquet of miniature, artificial, textile flowers secured to a metal fastening pin. The item measuring approximately four inches in length, consists of seven, minature, man-made fiber representations of roses, each attached to a plastic stem and secured to a lace wrapped, plastic base to create a floral bloom configuration. Decorative lace surrounds the bouquet and a man-made fiber ribbon shaped in the configuration of a bow is affixed directly below the decorative lace. A metal fastening pin is secured to the rear of the article so that it may be attached to a garment.

The applicable subheading for the rose bouquet will be 6702.90.3500, 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 other materials: of man made fibers. The rate of duty will be 9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport