The tariff classification of felt gift tags from China

NY L88424 November 4, 2005 CLA-2-63:RR:NC:N3:351 L88424 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of felt gift tags from China Dear Ms. Donovan: In your letter dated October 28, 2005, you requested a tariff classification ruling. The submitted is identified as Strung Santa Felt Mini Banner Gift Tags (Item #921458). They are felt banners that measure approximately 2½”W x 3¾”H with likenesses of Santa Claus posed in the top of a chimney. The entire design is made of cut-out fabric shapes. The banners feature a thin wooden dowel to which a 1” x 2” paper gift tag is attached by string. Santa’s eyes are plastic “jewels.” The entire design is sprinkled with glitter. The applicable subheading for the Strung Santa Felt Mini Banner Gift Tags 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. The samples 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