The tariff classification of a textile fairy figurine and textile kite decorations from Thailand

NY K83862 March 5, 2004 CLA-2-63:RR:NC:N3:351 K83862 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Wendy Lawson Customs and Cost Import Specialist Sears Roebuck and Company 3333 Beverly Road D5-256B Hoffman Estates, IL 60179 RE: The tariff classification of a textile fairy figurine and textile kite decorations from Thailand Dear Ms. Lawson: In your letter dated February 24, 2004, you requested a tariff classification ruling. The first item, identified as Stock #84002, is a female fairy figurine. It has a resin head and hands and a polyester body with wire in the arms and legs. It is dressed in a polyester dress and tights, with permanently attached textile boots and hat. The fairy holds an artificial flower. You indicate the following cost breakdown: textile $7.35 and resin $2.10. The other items, identified as Stock #84008 and #84009, are miniature decorative kites. Measuring 10” wide by 15” tall (not including the tail), each is constructed of a plastic frame with a polyester covering. They have artificial flowers in their centers, along the kites’ points, and throughout the nylon tails. The cost breakdown is textile $5.22 and plastic frame $.58. The applicable subheading for the fairy and the kites will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division