The tariff classification of a Halloween gift stocking from China

N017525 September 26, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad St. Philadelphia, PA 19112-1404 RE: The tariff classification of a Halloween gift stocking from China Dear Mr. Hoffacker: In your letter dated Sept. 19, 2007, on behalf of Thoughts Embellished, Inc., of West Chester, Pa., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. You submitted Pumpkin Stocking, style TESHS-01, knit of 100% cotton yarn. It has the appearance of a sock; however, it is studded with plastic jewels that would prevent its use as a sock. Attached at the top is a cord loop for hanging. Attached to this loop is a knit jack-o’-lantern with a beaded face on each side; it is stuffed with textile fibers. The Pumpkin Stocking is for decorative purposes and is not an article of heading 6115, Harmonized Tariff Schedule of the United States (HTSUS), as panty hose, tights, stockings, socks and other hosiery. The applicable subheading for the Pumpkin Stocking, style TESHS-01 will be 6307.90.9889, 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