CLA-2-67:RR:NC:TP:343 817219
Mr. James Spangler
H.T. Ardinger & Son Company
P.O. Box 569360
Dallas, TX 75356-9360
RE: The tariff classification of artificial foliage from China.
Dear Spangler:
In your letter dated December 1, 1995 you requested a tariff classification ruling.
You have submitted a sample of an item you call "three bulbs with ivy", your item number S-7086. The item is composed of three styrofoam bulbs covered with nonwoven polyester fabric. The bulbs are surrounded by paper wrapped wire branches with ivy leaves of woven polyester
We believe that the covering of the bulbs and the ivy leaves impart the essential character to this item.
The applicable subheading for the three bulbs with ivy, item S-7086 will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage, fruit and parts thereof; articles made of artificial flowers, foliage or fruit, of other materials, other, of man-made fibers. The rate of duty will be 9 percent ad valorem.
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 Theodore Rauch at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division