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

NY G89200 May 17, 2001 CLA-2-39:RR:NC:2:222 G89200 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 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 plastic ornaments, 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 CP03 consists of a gift (wrapped in red, textile fabric and gold colored, textile ribbon), a red and gold colored, musical drum, three, green pine branches (partially covered with gold glitter), gold colored foliage, and three, green, textile leaves (partially covered with gold glitter) on a green pick. The article measures 9 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. This item contains foliage and motifs associated with Christmas festivities. Item CP22 consists of a natural pine cone (painted magenta and gold), three, plastic flowers (partially covered with gold glitter), gold colored foliage, and three, green and pink, textile leaves (partially covered with glitter and snow) on a green pick. The article measures 7 inches in length and it is 40 percent polyfoam, 25 percent polyester, 20 percent natural materials, 10 percent plastic, and 5 percent iron wire. The essential character is imparted by the plastic components. Item CP38 consists of three, silver colored pine branches, silver colored, plastic foliage, and three, silver and gold colored, textile leaves on a pick. The article measures 9 ½ inches in length and it is 30 percent color dye, 20 percent polyester, 20 percent plastic, 20 percent polyfoam, and 20 percent iron wire. The essential character is imparted by the plastic components. Item CP46 consists of a natural pine cone (partially covered with snow), a red, plastic apple, a gold colored, plastic pear, three, green pine branches, and three, green, textile leaves on a green pick. The item measures 7 inches in length and it is 45 percent plastic, 20 percent polyester, 20 percent natural materials, 10 percent PVC, and 5 percent iron wire. This item contains foliage and motifs associated with Christmas festivities. Item CP52 consists of a plastic snowman on a green pick. The snowman is wearing a black, textile hat (the hat has a red, textile hatband). The snowman has two eyes (of black, plastic beads), two buttons (of black plastic), and a carrot nose (of orange plastic). Beneath the snowman there are three, green pine branches, three, green, textile leaves (partially covered with snow), and green, plastic foliage. The item measures 8 ¼ inches in length and it is 50 percent polyester, 25 percent plastic, 10 percent polyfoam, 10 percent PVC, and 5 percent iron wire. The essential character of this item is imparted by the plastic snowman. The applicable subheading for the plastic ornament (item CP52) will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for artificial foliage (items CP22 and CP38) will be 6702.10.2000, 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 CP03 and CP46) 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