The tariff classification of a feather boa from China

N016283 August 31, 2007 CLA-2-67:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6701.00.3000 Linda Becker Build-A-Bear Workshop 1954 Innerbelt Business Ctr. Drive St. Louis, MO 63114 RE: The tariff classification of a feather boa from China Dear Ms. Becker: In your letter dated August 20, 2007, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a feather boa, approximately 7 feet in length, constructed from dyed turkey feathers secured to a textile cord. Your correspondence indicates that this product will be used as part of an employee’s costume. The applicable subheading for the feather boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes), articles of feathers or down. The rate of duty will be 4.7 percent. 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division