The tariff classification of plush tabletop decorations from China

NY M83630 May 22, 2006 CLA-2-63:RR:NC:N3:351 M83630 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of plush tabletop decorations from China Dear Ms. Aldinger: In your letter dated May 10, 2006, you requested a tariff classification ruling. The submitted samples are identified as “14 Inch Plush Tabletop Decorations” (Item #945860). The two figures are a snowman and a bear. Both of them wear boots, a scarf, and a hat. The snowman’s right arm clutches a pair of ski poles and the bear holds a wrapped gift. Both items feature two jingle bells as front buttons. You state that the figures are constructed of approximately 40% polyfoam, 20% felt, 32% polyester, 2% wood, and 6% sand. Your letter mentions a Santa figure, but no sample was included and it will not be part of this ruling. The applicable subheading for the snowman and bear tabletop decorations 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. You state that these items will be sold in the Christmas section of your stores. However, the snowman and bear are not symbols of Christmas, nor are they draped in symbols of Christmas. 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/. Your request for a classification ruling on the Santa figure should include a sample. When this is available, you may wish to consider resubmission of your request. We are returning the samples as you 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