The tariff classification of ornaments from China

N062856 June 11, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 3926.40.000 Tammie Oliver Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of ornaments from China Dear Ms. Oliver: In your letter dated May 29, 2009, you requested a tariff classification ruling. The submitted samples are three ornaments (Item #’s R-5325-2, R-2874-C and 9XM3216-L). Item R-5325-2 is a pair of skates made of felt with polyester fill, faux fur trim, MDF blades and cotton laces. The item has embroidered snowflakes and colored glitter. The skates are held together with another piece of felt to secure hanging of this ornament. Item R-2874-C is a molded plastic candy with the appearance of a twisted wrapper. This item has glitter on the exterior. A ribbon is attached to facilitate hanging. This item measures approximately 12 ½” H x 5 3/8” W x 2 ½” D. Item 9XM3216-L is a miniature cowboy hat made of ethylene vinyl acetate (EVA) foam plastic sheeting coated with polyester flocking. This item measures approximately 10” in diameter and 3” H. The applicable subheading for the skates 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. The applicable subheading for the molded plastic candy and the miniature cowboy hat will be 3926.40.000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 % 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