The tariff classification of small plush hearts from China

N040479 October 8, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of small plush hearts from China Dear Ms. Tsiavos: In your letter dated October 1, 2008, you requested a tariff classification ruling. The submitted samples are two plush hearts, identified as “6212-Soft Plush Heart with string.” They measure approximately 5½”W x 5”H x 1½”D. You state that they are constructed of a 100% polyester knit outer shell and 100% polyester fiber filling. An elastic loop is attached to the top of each heart. One of the items has the word “Dream” embroidered on the front and the other has the word “Believe.” You indicate that others will have the words “Faith” and “Forever” and some will have no embroidery. The applicable subheading for the small plush hearts 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/. The samples 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