The tariff classification of a toy organizer from China

N066397 June 29, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Rick Musser WLI Customs Service 808 Burlway Road Suite 8 Burlingame, CA 94010 RE: The tariff classification of a toy organizer from China Dear Mr. Musser: In your letter dated June 17, 2009, you requested a tariff classification ruling on behalf of your client, Skip Hop, Inc. The submitted sample is a “Tubby bath toy organizer.” It is constructed in part of neoprene rubber that is covered on both sides with knit fabric; this construction is considered a textile fabric for tariff purposes. The front panel has a see-through insert of knit mesh textile fabric; the back panel is composed of the same mesh fabric. Along the top are plastic suction cups to allow the organizer to be affixed to a smooth surface. It measures approximately 15” long, 12” wide and 4” deep. It is designed to store bath toys in the bath tub. There are two posts on the front that double as hooks for washcloths. The applicable subheading for the bath toy organizer 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 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