The tariff classification of a hanging decoration with a photo window from China

NY M83024 May 2, 2006 CLA-2-63:RR:NC:N3:351 M83024 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a hanging decoration with a photo window from China Dear Ms. Aldinger: In your letter dated April 24, 2006, you requested a tariff classification ruling. The submitted sample is identified as the “Pet Stocking w/ Photo Frame” (Item #946034). The textile fabric item measures approximately 9” x 5” and is shaped like a fish. You state that it is constructed of 70% polyester fabric, 5% foam, and 25% accessories. The front of the item features a small jingle bell, an appliqued cat, a plastic photo window, and the embroidered words, “Good Kitty.” A ribbon hanging loop is situated on the top of the stocking. You state that another version of this item will be imported in the shape of a bone with the words, “Good Doggie.” Although you describe the item as a pet stocking and state that you will purchase the item as part of your Christmas Trim-A-Tree program, it is, in fact, not a stocking, as it has no openings; nor is it a Christmas decoration. The applicable subheading for the decoration with a photo window 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% 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