CLA-2-14:RR:NC:FC:228 A85914
Ms. Kim Young
BDP International Inc.
27721 Walker NW
Grand Rapids, MI 49504
RE: The tariff classification of wall decorations from the
Philippines.
Dear Ms. Young:
In your letter dated July 9, 1996, on behalf of Meijer Inc.,
Grand Rapids, MI, you requested a tariff classification ruling.
Samples were submitted with your letter. The abaca braid
wall decor consists of braided abaca fibers decorated with
various dried twigs, nuts, and seed pods. One style, measuring
22 inches long, includes two small terracotta pots. The other is
said to have sliced sea shells as decoration. The second sample
measures approximately 18 inches long and consists of dried corn
husks that have been twisted to form imitation garlic bulbs
decorated with various dried grains, nuts, seed pods, and flowers
made of wood shavings. As requested, the samples will be
returned to you.
The applicable subheading for the abaca braid wall decor
will be 1404.90.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for vegetable products not elsewhere
specified or included...other. The rate of duty will be free.
The applicable subheading for the corn husk with morass and
flower wall decor will be 6702.90.6500, Harmonized Tariff
Schedule of the United States (HTS), which provides for
artificial flowers, foliage and fruit and parts thereof...of
other materials...other...other. The rate of duty will be 17
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 Stanley
Hopard at 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division