The tariff classification of artificial foliage from China.

NY J82663 March 25, 2003 CLA-2-67:RR:NC:SP:225 J82663 CATEGORY: Classification TARIFF NO. 6702.10.2000; 3926.40.0000 Mr. R. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of artificial foliage from China. Dear Mr. Garrett: In your letter dated March 18, 2003, you requested a classification ruling. You have submitted three samples of Christmas tree ornaments. The first style is identified as C270290, an eight inch hanging Christmas tree ornament. It is designed with wire that has been covered with green paper. The small acrylic pieces that appear as ice beads are glued to thin wires. The thin wires with the ice beads are glued onto the wire frame of the ornament. A green textile ribbon bow decorates the top of the ornament along with matching ribbon serving as a hanger. The second style is identified as C270282, a six inch hanging Christmas tree ornament. It is fashioned with wire that has been covered with brown paper. Red berries made of plastic are glued to thin wires. The thin wires and berries are glued onto the wire frame of the ornament. The hanger is made of textile ribbon and bow that is attached to the top of the ornament. The third style is identified as C270289, a six inch hanging Christmas tree ornament. It is composed of a wire frame that has been covered with gold paper. Gold plastic berries are glued on thin wires. The thin wires and gold berries are glued onto the wire frame of the ornament. A gold textile ribbon bow decorates the top of the ornament with matching ribbon serving as a hanger. Your letter of inquiry states that these articles will be sold in TJ Maxx and Marshall’s department stores only during the Christmas holiday season. However, these items do not include any decorations or motifs that are accepted symbols dedicating them to the Christmas holiday. Therefore, style numbers C270282 and C270289 will be classified as artificial foliage in Chapter 67. Style number C270290 will be classified as a decorative article of plastic in Chapter 39. The samples are returned as you requested. The applicable subheading for style numbers C270282 and C270289 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 style number C270290, will be 3926.40.0000, 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. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division