The tariff classification of wrist ribbons from China

N082158 November 13, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Diane Romero Lakeshore Learning Materials 2695 E. Dominguez Street Carson, CA 90895 RE: The tariff classification of wrist ribbons from China Dear Ms. Romero: In your letter dated October 20, 2009, you requested a tariff classification ruling. The submitted samples (Item# DD127) are ribbons that are meant to be worn on the wrist by children 18 months and older for exploration of different motions with the hands and arms. Each box has 12 wrist ribbons in six different colors and lengths. The longest ribbons are 15½”. The soft elastic bands to which the ribbons are attached stretch and slide over the children’s hands to fit any size wrist. The applicable subheading for the wrist ribbons 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. You suggested that this item be classified under subheading 9503.00.0080, HTSUS, which provides for toys. However, this item does not provide the manipulative play value or frivolous characteristics of a toy. It is not designed to amuse a child but to be used in a teaching or dancing environment to demonstrate movement and motions. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division