CLA-2-67:RR:NC:2:222 G89198
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 and Christmas decorations 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, comprised of floral picks, is described thus:
Item CP35 consists of red, polyfoam raspberries, three, green, plastic fir branches, and two, green, textile leaves on a green pick. The article measures 7 ½ inches in length and it is 35 percent plastic, 35 percent polyfoam, 15 percent polyester, 10 percent polyvinyl chloride (PVC), and 5 percent iron wire. The essential character is imparted by the plastic component.
Item CP47 consists of three, plastic apples, two berries, and five, green, textile leaves on a green pick. The article measures 7 inches in length and it is 35 percent plastic, 35 percent polyfoam, 15 percent polyester, 10 percent PVC, and 5 percent iron wire. The essential character is imparted by the plastic apples and berries.
Item CP53 consists of green, textile mistletoe and white, plastic mistletoe berries on a green pick. The article measures 7 ½ inches in length and it is 75 percent polyester, 15 percent plastic, 7 percent iron wire, and 3 percent color dye.
Item CP55 consists of red, plastic holly berries and green, textile holly berries on a green pick. The item measures 8 inches in length and it is 45 percent polyester, 35 percent plastic, 10 percent iron wire, and 10 percent color dye.
Items CP53 and CP55 derive their essential character from foliage that is associated with Christmas festivities. While item CP35 may contain foliage that is associated with Christmas (plastic fir branches), the foliage does not impart the essential character to the item.
The applicable subheading for artificial foliage (items CP35 and CP47) will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and part 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.
The applicable subheading for Christmas decorations (items CP53 and CP55) will be 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other, other. The rate of duty will be free.
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