3

N062478

June 26, 2009

CLA-2-67:OT:RR:NC:N4:422

CATEGORY: Classification

TARIFF NO.: 6702.10.2000; 6702.90.3500; 9902.25.6510

Ms. Pam Reeder

Evans & Wood &Co., Inc.

612 East Dallas Road

Suite 200

Grapevine, TX 76051

RE: The tariff classification of an artificial berry cluster, an artificial berry garland, an artificial hydrangea blossom, an artificial fruit spray and an artificial grass spray from China

Dear Ms. Reeder:

In your letter dated May 22, 2009, on behalf of Hobby Lobby Stores Inc., you requested a tariff classification ruling.

The submitted samples are identified as follows:

Item# CP139 - Grape Berry Cluster. This item consists of grapes made of foam plastic material with a gelatin coating and one green leaf made of polyester fiber material, assembled on a paper wrapped stem. This item is also available with grapes in the following colors: red, burgundy, purple, green, and multicolored.

Item CBRYG910 – 6” Berry Garland. This item consists of red berries made of foam plastic material and green leaves made of polyester fiber material, assembled on a paper wrapped branch.

Item CS913 – 29” Hydrangea. This item consists of a single red hydrangea blossom made of red polyester fiber material and two green leaves made of polyester fiber material, assembled on a plastic stem. The blossom is trimmed in gold glitter.

Item CSSP601 – 36” Christmas Mix Fruit. This item is a spray of fruit made of foam plastic material that is accented with glitter and fabric leaves, assembled on a wrapped stem.

Item 630467 – Glitter Curl Grass Bush. This item is a spray of silver grass made of plastic, and trimmed in glitter.

You have suggested that all of these items are correctly classified in subheading 9505.10.2500. However, we do not agree that any of these items are correctly classified in the subheading that you have suggested. Although these items are stated to be Christmas seasonal, none of the foliage is recognized festive foliage and the hydrangea is a non festive decoration. These articles can be used throughout the year. As you requested, the sample will be returned to you.

These items are all considered to be composite goods, within the meaning of General Rule of Interpretation (GRI) 3. The foam plastic berries, grapes, mixed fruit, grass and the textile hydrangea provide the visual impact and therefore the essential character of the respective items.

The applicable subheading for Item# CP139, Item CBRYG910, Item CSSP601 and Item 630467 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 methods. The rate of duty will be 8.4 percent ad valorem.

The applicable subheading for Item CS913 will be 6702.90.3500, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The general rate of duty is 9 percent ad valorem.


However, with regard to the applicable rate of duty, Item CS913 is also provided for in heading 9902, HTSUS, which covers a wide variety of goods that have a temporary reduction in their rate of duty, by virtue of legislative action. The subject items meet the prerequisites of 9902.25.6510, HTSUS.

Accordingly, Item CS913 is entitled to beneficial treatment under subheading 9902.25.6510, HTSUS, which provides for artificial flowers of man-made fibers (provided for in subheading 6702.90.35). The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at (646) 733-3055.

Sincerely,

Robert B. Swierupski

Director

National Commodity Specialist Division