The tariff classification of a mini mittens holder from China

N010726 May 11, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Fernando Ramos Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a mini mittens holder from China Dear Mr. Ramos: In your letter dated April 27, 2007, you requested a tariff classification ruling. The submitted samples are identified as Mini Mittens Holder/Christmas Mitt Mini Pouch (Item number PP 1046068). You state that they are not functional mittens but are used to hold gifts to hang on a Christmas tree. They are a pair of mittens that measure approximately 4”W x 4”H and are connected by a cord. You indicate that they are constructed of 100% polyester textile fabric. The applicable subheading for the Mini Mittens Holder will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles. The rate of duty will be 7% ads valorem. You suggested that the mini mittens might be classified under subheading 9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The mini mittens are not limited to Christmas tree use. They are capable of holding gifts, treats, etc. Utilitarian articles are excluded from classification as festive articles in Chapter 95 per Chapter Note 95 (v). 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