CLA-2-95:RR:NC:SP:222 B86828

Ms. Michele Smith
Sears, Roebuck and Company
3333 Beverly Road, BC 204A
Hoffman Estates, IL 60179

RE: The tariff classification of assorted wreaths from China.

Dear Ms. Smith:

In your letter dated June 18, 1997, you requested a tariff classification ruling.

You have submitted two samples of wreaths. The first item stock no. 91172, is a 24 inch circular wreath with a wire backing. It is composed of polyvinyl chloride (pvc) strips that have been wrapped around wire. The wreath is designed to appear as pine branches. It is decorated pine cones, berries and leaves. This type of wreath is traditionally associated with Christmas festivities.

Item no. 2, is identified as stock no. 91177, PVC/ Twig Wreath. It is a 15 inch circular wreath made from wood twigs. The wood twigs have been bound together by wrapping a twig around the entire wreath. It is decorated on the lower half with plastic strips have been wrapped around wire to appear as pine branches, pine cones, leaves and berries. The essential character is imparted by the plastic artificial foliage. The samples are returned as requested.

The applicable subheading for stock no. 91172, will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: of plastics, other, other. The rate of duty will be free.

The applicable subheading for stock no. 91177, will be 6702.10.2000, 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.

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 Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division