The tariff classification of artificial flowers from China.

NY K83932 March 16, 2004 CLA-2-67:RR:NC:SP:225 K83932 CATEGORY: Classification TARIFF NO. 6702.90.6500 Ms. Julie Scoggan Evans and Wood & Company, Inc. 612 E. Dallas Rd., Suite 200 Grapevine, TX 76051 RE: The tariff classification of artificial flowers from China. Dear Ms. Scoggan: In your letter dated February 27, 2004, on behalf of your client Hobby Lobby, you requested a classification ruling. You have submitted five samples of artificial flowers. They are identified as item numbers 72902, 729004, 729160, 729178 and 728964. The flowers are fashioned with wire stems that have been wrapped with green paper. The green leaves are made of man-made fiber woven fabric. The white flower blossoms are composed of amylum. The samples are returned as you requested. The applicable subheading all of the above mentioned artificial flowers will be 6702.90.6500, 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 other materials: Other: Other. The rate of duty will be 17 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