CLA-2-67: NEW: TCBI: G11 B86763

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, N.Y. 10036-8901

RE: The tariff classification of an artificial flower from China or Taiwan

Dear Mr. Eisen:

In your letter dated June 23,1997, you requested a tariff classification ruling on behalf of your client, Avon Products.

The submitted sample is an artificial flower secured to a metal bar-pin. The artificial flower is constructed of woven polyester, and has woven polyester petals which are affixed to a plastic stem. The artificial flower is stitched to a woven polyester ribbon which is in the shape of a bow. The applicable subheading for the artificial flower will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers..., of other materials, other, of man-made fibers. The rate of duty will be 9 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.

Sincerely,

Kathleen M. Haage
Area Director
New York/Newark Area