The tariff classification of lid tops from China

N019577 November 19, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Tracy Manuel Virgo III 766 Knox Court Yardley, PA 19067 RE: The tariff classification of lid tops from China Dear Ms. Yardley: In your letter dated Nov. 5, 2007, you requested a tariff classification ruling. You submitted three lid tops. They are shaped like valentines (hearts) and are constructed of cardboard covered with textile fabric. They are considered textile articles for tariff purposes. The largest is 13.5” x 13.75”, the smallest is 9.75” x 10.25”, and the other is 10.5” x 11”. The smaller two have fabric and lace trim around the edges. They will be used to construct the lids for boxes in which chocolates will be sold at retail. The samples will be returned as requested. The applicable subheading for the lid tops 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 suggest that the proper classification for these items is in subheading 4823.90.8600, HTSUS, which provides for paper cut to size or shape. However, as stated above, these items are considered to be textile articles for tariff purposes. 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