The tariff classification of an inflatable snowman from Macau

NY L89902 January 30, 2006 CLA-2-63:RR:NC:N3:351 L89902 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Jackie Dygert Crazy Mountain #1 Mountain Drive Imlay City, MI 48444 RE: The tariff classification of an inflatable snowman from Macau Dear Ms. Dygert: In your letter dated January 18, 2006, you requested a tariff classification ruling. The submitted sample is identified as an inflatable snowman. The item measures approximately 44” in height and contains a PVC inflatable bag that gives form to the lower half. The exterior is 90% polyester/10% cotton pile fabric. It features arms, a head, and a hat that are filled with fiberfill. The snowman also wears a scarf and shirt. The body contains a heavy base of wood and sand for stability. The applicable subheading for the inflatable snowman will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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