The tariff classification of a decorative angel from the Philippines

NY L84473 May 5, 2005 CLA-2-63:RR:NC:N3:351 L84473 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Shirley C. Schmidt Pier 1 Imports Import Compliance P.O. Box 961020 Fort Worth, Texas 76161-0020 RE: The tariff classification of a decorative angel from the Philippines Dear Ms. Schmidt: In your letter dated April 26, 2005, you requested a tariff classification ruling. The submitted sample is an angel that stands approximately 11” in height and is made of paperboard and decorated with fabric and beads. You indicate that it is intended to be used during the Christmas holidays for decorative purposes; however, the angel does not include any symbols or motifs that would dedicate it specifically for Christmas. It is not considered to be a Festive article of Chapter 95, Harmonized Tariff Schedule of the United States (HTS). The base of the angel is made of paperboard, covered with a velvet fabric; plastic beads and sequins are sewn or glued to the velvet. You also state that the angel’s head is made of wood and her arms, wings, halo, and the lute she is holding are made of tin. The angel’s shawl is made of woven satin that is wired along the edge to give it shape. The material breakdown by weight is 50 percent paperboard, 30 percent wire and tin, 10 percent velvet and satin fabric, 5 percent plastic, and 5 percent wood. Most of the decorative effect is imparted by the velvet base and satin shawl. The applicable subheading for the decorative angel will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 6307.90.9889, HTS, which are products of the Philippines are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP." The sample will be returned as requested. 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