The tariff classification of a floral wreath from China.

NY G86650 February 27, 2001 CLA-2-95:RR:NC:SP:222 G86650 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a floral wreath from China. Dear Ms. Massey: In your letter dated January 11, 2001, you requested a tariff classification ruling. The submitted sample is a green wreath that is made of artificial pine branches. It is identified as SKU #031982. The artificial pine branches are made of plastic strips wrapped around wire. The wreath is decorated with silver colored pine cones, silver colored leaves, red berries made of plastic, leaves with red and silver colors blended together and magnolia flowers made of man-made fiber woven fabric. Your letter of inquiry states that you are of the opinion that the wreath should be classified in chapter 95 as a festive article. The essential character of the wreath is imparted by the magnolia flowers. These flowers are not associated with Christmas. Therefore, the wreath will be classified in chapter 67 as an article of artificial flowers. The applicable subheading for the decorated artificial pine wreath will be 6702.90.3500, 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: of man-made fibers. The rate of duty will be 9 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