The tariff classification of a costume feather duster from China, Taiwan and Vietnam.

N053439 March 16, 2009 CLA-2-96:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9603.90.4000 Ms. Helena Cooper Original Concepts, Inc. 701 East 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a costume feather duster from China, Taiwan and Vietnam. Dear Ms. Cooper: In your letter dated February 19, 2009, on behalf of Smiffy’s, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. At issue is a Gothic Feather Duster, item number 32978. This item features a plastic handle, measuring 11 inches, with black feathers attached to the bottom. Black lace trim is glued around the bottom of the handle. A plastic faux jewel is glued to the center of a black satin bow which is glued to the base of the feathers. The feather duster will be marketed as an accessory to a costume and will be sold separately from the costume. The applicable subheading for the feather duster will be 9603.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…Other: Feather dusters.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division