The tariff classification of an artificial flower curtain from China

N022895 February 28, 2008 CLA-2-67:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Jennifer Josten Barthco International 223 E. City Hall Ave Suite 208 Norfolk, VA 23510 RE: The tariff classification of an artificial flower curtain from China Dear Ms. Josten: In your letter dated January 25, 2008, on behalf of Hanover Direct, Inc., you requested a tariff classification ruling. The submitted sample is identified as an Aloha Curtain. This item is comprised of artificial flowers assembled on eight strings that each hang vertically from a plastic rod. The artificial flowers are all made of polyester and each artificial flower has a plastic stem. Each string is encased in a narrow plastic sleeve. There are nineteen artificial flowers that are assembled consecutively along each of the eight strings for a total of 152 artificial flowers in the entire item. As you requested, the sample will be returned to you. The applicable subheading for the Aloha Curtain will be 6702.90.3500, 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 other materials: other: of man-made fibers. The rate of duty will be 9 percent ad valorem. 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