The tariff classification of a Santa Toy Sack from China

N107045 June 9, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Karen E. Spaid Plow & Hearth LLC, dba Children’s Group HearthSong and Magic Cabin 7021 Wolftown-Hood Road P.O. Box 5000 Madison, VA 22727 RE: The tariff classification of a Santa Toy Sack from China Dear Ms. Spaid: In your letter received June 7, 2010, you requested a tariff classification ruling. The submitted sample is a Santa Toy Sack (Item #LH28541BR). It is constructed of 100% polyester fabric with faux fur trim and a polyester/cotton drawstring with faux fur pompoms. It measures approximately 27” W x 31” H and is intended to be used to fill with presents or toys during the Christmas season. It is not constructed for repetitive use. The applicable subheading for the Santa Toy Sack 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 ask if the Santa Toy Sack is classifiable in heading 9505, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments.” Please note that Note 1(v) to Chapter 95, HTSUS, excludes articles having a utilitarian function from classification as Festive articles in heading 9505. Further, although it is red with white trim, there is nothing about the sack that limits its use specifically to the Christmas holiday. 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