CLA-2-67:NEW:TOB1:G11 F87542

Ms. Becky Fujan
Tender Heart Treasures, Ltd.
10917 Harry Watanabe Parkway
Omaha, NE 68128

RE: The tariff classification of a satin rose pin from China Dear Ms. Fujan In your letter dated March 22, 2000, you requested a tariff classification ruling.

The submitted sample, style number G13629A, is a polyester satin rose pin. The sample is composed of knit polyester satin fabric. The satin rose pin has polyester petals which are sewn onto polyester leaves. There is a metal pin which will permit the item to be used as a hat or garment accessory, or as a curtain tieback.

The applicable subheading for the satin rose pin 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