The tariff classification of plastic clothespins in a decorative bag, from Taiwan

N020287 December 5, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic clothespins in a decorative bag, from Taiwan Dear Ms. Ramsey: In your letter dated Nov. 27, 2007, you requested a tariff classification ruling. You submitted a sample of SKU# 64110, “Prairie Dress Clothespin Holder w/50 Clothespins.” The “dress” measures 15” high and hangs on a wooden hanger with a metal hook. It has two pockets in front where the plastic clothespins can be stored. The components form a set for tariff purposes. However, because neither the plastic clothespins nor the textile bag imparts the essential character to this set, according to the terms of General Note of Interpretation 3(c), HTSUS, the set will be classified under the tariff heading that comes last among those meriting equal consideration. The plastic clothespins are classified in Chapter 39 and the bag in Chapter 63. The applicable subheading for the Prairie Dress Clothespin Holder w/50 Clothespins 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