The tariff classification of garland ties from China.

N236171 December 28, 2012 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Sara M. Moffatt Phoenix International Freight Services, Ltd. 1501 N. Mittel Blvd Suite A Wood Dale, IL 60191 RE: The tariff classification of garland ties from China. Dear Ms. Moffatt: In your letter dated November 29, 2012, on behalf of your client, Cinmar LLC, you requested a tariff classification ruling. The samples are being returned to you, as requested. The submitted sample, Item 45971, Garland Ties, measures approximately 18 inches in length. The Garland Ties contains several metal rods that are twisted together. The metal rods contain artificial green fir needles made of PVC. You suggest the classification for Item 45971 should be under heading 9505, Harmonized Tariff System of United States (HTSUS). We disagree with your proposed classification. As noted in Headquarters Ruling (HQ) 950999 dated April 16, 1992, HQ 967237, dated September 9, 2004, and New York Ruling (NY) I89773 dated January 27, 2003, to be classified as festive foliage in chapter 95, the foliage must be of the requisite foliage in an accepted form. Branches and sprays, other than mistletoe sprays, have been ruled out of chapter 95. The applicable subheading for Item 45971 will be 6702.10.2000, HTSUS, 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%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division