CLA-2-67:RR:NC:SP:222 G89804

Ms. Colleen O’Shea-Moran
Jo-Ann Stores, Inc.
5555 Darrow Road
Hudson, OH 44236

RE: The tariff classification of artificial foliage from China.

Dear Ms. O’Shea-Moran:

In your letter dated March 30, 2001, you requested a tariff classification ruling.

The submitted sample is identified as item number JF2233/36-JN. It is a mossy branch with twigs. The twigs are made of paper that has been coated with plastic. The base of the branch is made of wire that has been covered with paper and painted. The paper imparts the essential character to this item.

The sample is returned as you requested.

The applicable subheading for the mossy branch with twigs will be 6702.90.6500, 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 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division