The tariff classification of a plush dancing flower from China

N030692 July 8, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Sidestri Elvi Lissglobal, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a plush dancing flower from China Dear Ms. Elvi: In your letter dated June 10, 2008, you requested a tariff classification ruling. The submitted sample is identified as a VNV 14IN BO DANCING FLOWER (Liss Item # 9003172/Mfg. Item # 0214-77813). It is an animated dancing flower. The item measures approximately 14”H x 5½”W and is constructed of a plush polyester textile fabric sewn over a plastic frame/stiffener. The “flower pot” portion features a battery-powered music-producing device that plays the song “You Are My Sunshine.” The applicable subheading for the sewn fabric dancing flower 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 suggested that this item be classified under subheading 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” However, this item does not provide the manipulative play value or frivolous characteristics of a toy. 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/. The sample will be returned as requested. 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