CLA-2-67:RR:NC:SP:222 C86304
Mr. O. W. Waters
Waters Shipping Company
P. O. Box 118
Wilmington, NC 28402-0118
RE: The tariff classification of two samples of artificial
foliage from China.
Dear Mr. Waters:
In your letter dated March 30, 1998, you requested a tariff
classification ruling.
You have submitted samples of artificial fruit tree and a
wooden bird house with artificial foliage.
Sample no.1 is an artificial tree trunk in a terracotta pot.
The top of the tree has artificial fruit with stems made of
paper wound around wire. The leaves are composed of polyester
fabric and the fruits are made of plastic. The essential
character of this item is imparted by the plastic fruit of the
tree.
Sample no. 2 is a wooden bird house on a stand. The base
consists of a wooden box filled with artificial moss. Ivy leaves
made of Polyester fibers appear to grow upward from the moss and
around the stand covering the bird house. The essential
character of this item is imparted by the wooden bird house.
The applicable subheading for sample no. 1, will be
6702.10.2000, 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: 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.
The applicable subheading for sample no. 2, will be
4420.10.0000, HTS, which provides for...articles of
wood;...statuettes and other ornaments, of wood;...not falling
within chapter 94: statuettes and other ornaments, of wood. The
rate of duty will be 3.6 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. 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