CLA-2-06:R:N2:231 815279

Ms. Lynda L. Backer
Geo. S. Bush & Co., Inc.
6333 N.E. 112th Avenue
Portland, Oregon 97220

RE: The tariff classification of bronze dipped dried acanthus leaves from the Philippines.

Dear Ms. Backer:

In your letter dated June 15, 1995, on behalf of Reinke & Associates, Salem, Oregon you requested a tariff classification ruling.

The product is described as dried acanthus leaves that have dipped in bronze. The use of these leaves are for interior decorating purposes.

The applicable subheading for the bronze dipped dried acanthus leaves will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: other: other: other. The rate of duty will be 10.3 percent ad valorem.

Articles classifiable under subheading 0604.99.6000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

This ruling is being issued under the provisions of Section 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 Ralph A. Conte at 212-466-5759.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division