The tariff classification of an automobile window sign from Bangladesh

NY M81687 March 6, 2006 CLA-2-63:RR:NC:N3:351 M81687 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Nicholas D’Andrea Delmar International Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of an automobile window sign from Bangladesh Dear Mr. D’Andrea: In your letter dated February 27, 2006, you requested a tariff classification ruling on behalf of your client, Elmau & Associes Lteel Ltd., of Montreal, Canada. The submitted sample is identified as a small automobile window sign. It is in the shape of a T-shirt, is approximately 9” x 6½”, and is constructed of 100% cotton knit fabric. It has a heat transfer of a highway-type sign with the words “Baby On Board” on the front. It hangs on a miniature plastic hanger with a suction cup that is used to affix the sign to the inside of an automobile window. As you state, although the window sign is styled after an infant t-shirt, it is obvious by its design that it is a novelty item that will be purchased by a consumer for the purpose of display. It would also not be considered doll clothing. The applicable subheading for the automobile window sign will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. Articles classifiable under subheading 6307.90.9889, HTSUS, which are products of Bangladesh, 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. 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