CLA-2-67:RR:NC:2:222 G89195
Ms. Julie Scoggan
Evans and Wood and Company, Inc.
612 East Dallas Road, Suite 200
Grapevine, TX 76051
RE: The tariff classification of artificial foliage, fruit, and berries from China.
Dear Ms. Scoggan:
In your letter, dated April 5, 2001, you requested a classification ruling on behalf of your client, Hobby Lobby, Oklahoma City, OK.
The merchandise is comprised of artificial foliage, fruit, and berries on picks. It is described thus:
Item CP124 consists of 31 styrofoam grapes covered with silver glitter and two, silver colored leaves on a pick. The article is 60 percent polyfoam, 13 percent iron wire, and 10 percent polyester. The essential character is imparted by the styrofoam grapes that are covered with glitter.
Item CP132 consists of plastic grapes covered with tiny, glass beads and green, plastic leaves on a plastic vine. The tiny, glass beads impart a glittered look to the plastic grapes. The article is 37 percent glass beads, 34 percent polyvinyl chloride (PVC) paste, 26 percent DOP oil, and 3 percent other materials. The essential character is conveyed by the plastic grapes.
Item CP137 consists of 32 acrylic grapes and two, green, textile leaves on a wire. The item is 82 percent acrylic beads, 10 percent velvet, and 8 percent iron wire. The essential character is imparted by the acrylic beads.
Item CP310, called “Flecked Glitter Pear Pick,” is a green, plastic pear on a plastic pick. The item is 80 percent plastic, 10 percent polyester, 5 percent iron wire, and 5 percent natural materials.
Item CP324 – “Diamond Pear Pick, Polyfoam Beaded Apple on 7 Inch Pick” is a styrofoam pear on a plastic coated, wire pick. The pear is painted gold and it has a textured surface. It is 90 percent polyfoam, 8 percent iron wire, and 2 percent other plastic.
The applicable subheading for artificial foliage, fruit, and berries (items CP124, CP132, CP137, CP310, and CP324) will be 6702.10.2000, 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 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 CFR 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 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division