The tariff classification of a collapsible traffic cone from China

NY L87270 September 14, 2005 CLA-2-63:RR:NC:N3:351 L87270 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Sandra Tovar CST, Inc. 120 C Commerce Circle Fayetteville, GA 30214 RE: The tariff classification of a collapsible traffic cone from China Dear Ms. Tovar: In your letter dated August 22, 2005, you requested a tariff classification ruling on behalf of NAFECO, of Decatur, Alabama. The submitted sample is identified as a traffic cone. It is a collapsible cone that measures approximately 29” tall with a plastic frame covered in textile mesh fabric and a plastic base that measures approximately 12¾” x 12¾”. The cone pops up from the base and is covered in a heavy light-reflecting polyester fabric. The inside features a small red light that may be started by pressing the small black button on the bottom of the base. The cone is packed in a fabric and clear plastic bag with a handle. The applicable subheading for the traffic cone 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. You suggest that the item may be classified under subheading 3926.90.9050, HTS, which provides for other articles of plastics, other, other, other. We have determined that the light-reflecting fabric imparts the essential character to this item. 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