CLA-2-95:RR:NC:SP:222 C81768
Ms. Gail Hagans
Atlanta Customs Brokers
650 Atlanta South Parkway, Suite 250
Atlanta, GA 30349
RE: The tariff classification of an 18" artificial Christmas poinsettia bush from China.
Dear Ms. Hagans:
In your letter dated November 10, 1997, on behalf of your client Craig Bachman Imports, Inc., you requested a tariff classification ruling.
The submitted sample is an 18" artificial Christmas Poinsettia Bush with 14 heads and green leaves. All of the flowers have plastic centers. The leaves and flowers are made of man-made woven fibers and snapped onto plastic stems. The stems are all joined together at the base to form a bush. These flowers are used for decorations during the Christmas season.
The applicable subheading for the artificial poinsettia bush will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: other, other. The rate of duty will be free.
The duty rate will remain the same for 1998.
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 Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division