The tariff classification of a novelty plush basket from China

NY K87730 July 28, 2004 CLA-2-63:RR:NC:N3:351 K87730 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Charlotte Chen SKM Enterprises, Inc. 15210 East Nelson Ave. City of Industry, CA 91744 RE: The tariff classification of a novelty plush basket from China Dear Ms. Chen: In your letter dated July 19, 2004, you requested a tariff classification ruling. The submitted sample, identified as Item #44148WM Easter Basket, is a novelty plush basket in the shape of an automobile. Measuring approximately 14”L x 10”H x 9”W, the item is constructed of knit pile fabric stiffened with cardboard inserts and stuffed with what appears to be polyfil. The applicable subheading for the novelty plush basket 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-*. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division