CLA-2-67:RR:NC:2:222 I82558
Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of a decorative “kissing ball”, item PP239215, from China.
Dear Ms Wierbicki:
In your letter dated May 28, 2002, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.
You are requesting the tariff classification on an article known as a “kissing ball”, item PP239215, measuring approximately 4 inches in diameter and made of artificial fruits. The fruits are constructed from styrofoam and covered with tiny, glass beads. The fruits are set into a larger styrofoam ball, by means of metal stems, which also incorporates green leaves made from polyester material and a burgundy colored ribbon for hanging the kissing ball. The “kissing ball” will be classified in Chapter 67 of the HTSUSA as artificial plastic fruit, assembled by binding with flexible materials such as wire…or by gluing or by similar methods. The sample will be returned, as requested.
The applicable subheading for the “kissing ball” item PP239215, 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 method.” The rate of duty will be 8.4 % 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