The tariff classification of paper poinsettia sprigs from Hong Kong.

NY K88101 August 5, 2004 CLA-2-67:RR:NC:SP:225 K88101 CATEGORY: Classification TARIFF NO. 6702.90.6500 Ms. Pamela Johnson Starbucks Coffee Company Tax & Customs Department 2401 Utah Ave. South Seattle, WA 98134 RE: The tariff classification of paper poinsettia sprigs from Hong Kong. Dear Ms. Johnson: In your letter dated July 21, 2004, you requested a classification ruling. The submitted sample of a poinsettia leaf sprig is identified as item number SKU 186985, Christmas Basket Garland. The poinsettia sprig leaves are made of white paper. The paper leaves are attached to wire stems that have been wrapped with white paper. The poinsettia sprig beads are made of styrofoam and coated with red colored lacquer. The wire stems are wrapped together with white paper to form an artificial flower. They are attached together to form a sprig that measures 10.25” x 6” x 2”. The artificial poinsettia sprig is adorned with a red ribbon. The sprig can be hooked onto a basket. The paper leaves impart the essential character of the poinsettia sprig. Your letter of inquiry states that the basket “garland” will be used in retail stores as Christmas decorations and will not be an item for resale. You also stated it is your belief that this product should be classified under Heading 9505. The artificial poinsettia sprig is not a completed article for decorative purposes like wreaths and swags. Further, the sprig is not used to decorate the home. Therefore, classification under Heading 9505 as a festive article for the Christmas season is not applicable. The artificial poinsettia sprig will be classified under Heading 6702. Your sample is returned as you requested. The applicable subheading for the artificial poinsettia sprig will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of 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