The tariff classification of felt hearts in felt flower pots, from China

N018672 October 19, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Pier 1 Imports, Inc. Attn: Import Compliance/Edith D. Chapa 100 Pier 1 Place Level 16 Fort Worth, TX 76102 RE: The tariff classification of felt hearts in felt flower pots, from China Dear Ms. Chapa: In your letter dated Oct. 10, 2007, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. You submitted two samples, SKU numbers 2222311 and 2222324. They resemble potted flowers, but are in the shape of hearts. They are 5¾” x 2½”. The felt pieces are glued together and plastic hearts are glued on. The applicable subheading for the felt hearts in felt flower pots 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