The tariff classification of an ornamental spider pin, for use in decorating boxes of Godiva Chocolate, from China.

N057702 May 13, 2009 CLA-2-58:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5808.90.0010 Ms. Traci Manuel Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of an ornamental spider pin, for use in decorating boxes of Godiva Chocolate, from China. Dear Ms. Manuel: In your letter dated April 2, 2009, on behalf of Godiva Chocolatier Inc, you requested a tariff classification ruling. The instant sample consists of a decorative spider pin which depicts a crawling tarantula. It measures about 2"(L) x 2"(W) x 1"(H). The head and torso section, which are composed of pom pons of different sizes, appear to be of a man-made fiber construction. Additionally, there are chenille like legs which protrude out of the torso section. They also appear to be of man-made fibers. A googly pair of eyes are glued on to the head, and a pin used to attach the item to the respective box of chocolate, is found on the underside of the creature. The essential character of the item is imparted by the pom pon like structure of the main body area. The applicable subheading for the product will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pom pons and similar articles, … of cotton or man-made fibers. The rate of duty will be 3.9 percent 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division