CLA-2-67:RR:NC:SP:225 K83951
TARIFF NO. 6702.10.4000
Ms. Mary Van der Vieren
Wal * Mart Logistics
601 N. Walton Blvd.
Bentonville, AR 72716-0410
RE: The tariff classification of artificial foliage from China.
Dear Ms. Van der Vieren:
In your letter dated March 2, 2004, you requested a classification ruling.
You have submitted numerous samples of artificial foliage sprays. The artificial foliage designs are composed of plastic parts that snap into one another. Your letter of inquiry states the artificial foliage will only be marketed for Christmas and it will be used as decorations during the Christmas holiday season. It is your suggestion that these items be classified as festive articles in Chapter 95. However, the artificial foliage designs are not accepted articles for decorative purposes like garlands, wreaths and swags. The artificial foliage will classified be in Chapter 67.
According to U.S. Customs New York Region Informational Pipeline "Guidelines for Submission of Ruling Requests", requests should contain not more than 5 items in order to be accepted, see the attached pipeline. This ruling will only apply to item numbers (1) BO248 A, (2) BO248 B, (5) BO248 C, (7) BO248 D and (8) BO248 E.
Item number BO248 A is identified as a Gold Glitter Pine Foliage spray that is designed with Angel Pine, Cedar, English Holly and Bamboo.
Item number BO248 B is identified as a Silver Glitter Eucalyptus & Boston Fern spray. It is designed with Angel Pine, Cedar, English Holly and Eucalyptus.
Item number BO248 C is identified as Opulescent Glitter spray. The spray is designed with Angel Pine and English Holly.
Item number BO248 D is known as a Frosted Bubble spray that is designed with Angel Pine and Cedar.
Item number BO248 E is known as Green Glitter spray. It is designed with English Holly, Bamboo, Eucalyptus and Boston Fern,
The samples are returned as you requested.
The applicable subheading for all of the above mentioned samples of artificial foliage sprays will be 6702.10.4000, 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 plastics: Other, including parts. The rate of duty will be 3.4 percent.
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,
National Commodity
Specialist Division
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