The tariff classification of artificial foliage and Christmas decorations from China.

NY G89199 May 17, 2001 CLA-2-67:RR:NC:2:222 G89199 CATEGORY: Classification TARIFF NO.: 6702.10.2000; 9505.10.2500 Ms. Julie Scoggan Evans and Wood and Company, Inc. 612 East Dallas Road, Suite 200 Grapevine, TX 76051 RE: The tariff classification of artificial foliage and Christmas decorations from China. Dear Ms. Scoggan: In your letter, dated April 5, 2001, you requested a classification ruling on behalf of your client, Hobby Lobby, Oklahoma City, OK. The merchandise, comprised of floral picks, is described thus: Item CP25 consists of a natural pine cone (painted magenta), a textile rose (magenta), a textile covered ball resembling a Christmas tree ornament (magenta and gold), three, green, plastic pine branches, and three, green, textile leaves on a green pick. The article measures 7 ½ inches in length and it is 25 percent polyester, 20 percent plastic, 20 percent polyvinyl chloride (PVC), 15 percent natural materials, 10 percent polyfoam, and 10 percent iron wire. Item CP26 consists of three, natural pine cones, a red, textile poinsettia (with gold, plastic buds), three, green, plastic pine branches, and three, green, textile leaves on a green pick. The article measures 7 inches in length and it is 35 percent polyester, 35 percent plastic, 15 percent natural materials, 10 percent PVC, and 5 percent iron wire. Item CP31 consists of a natural pine cone (partially painted gold), a gold colored, plastic ball, a small gift (covered with red, textile fabric that is printed with holly and berries; the gift is wrapped in gold, metallic yarn), three, green, plastic pine branches (partially covered with snow), and three, green, textile leaves (partially covered with snow) on a green pick. The article measures 7 inches in length and it is 45 percent polyfoam, 25 percent plastic, 15 percent PVC, 10 percent polyester, and 5 percent iron wire. Item CP32 consists of a plastic pear (covered with silver glitter), two, plastic balls (painted silver), silver colored, plastic foliage, three, green, plastic pine branches, and six, green, textile leaves on a green pick. The item measures 7 ½ inches in length and it is 30 percent color dye, 20 percent polyester, 20 percent plastic, 20 percent iron wire, and 10 percent polyfoam. The essential character is imparted by the plastic components. Item CP49 consists of a natural pine cone (painted magenta and gold), three, green pine branches on iron wire, purple and gold colored, plastic buds, a small gift (wrapped in magenta and gold colored paper and magenta and gold ribbons), and three, green and gold colored, textile leaves. The item measures 11 ½ inches in length and it is 40 percent PVC, 35 percent natural materials, 15 percent plastic, and 10 percent iron wire. Items CP25, CP26, CP31, and CP49 all have their essential character imparted by foliage and motifs associated with Christmas festivities. The applicable subheading for artificial foliage (item CP32) will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and part 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 Christmas decorations (items CP25, CP26, CP31, and CP49) will be 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other, other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division