The tariff classification of a decorative textile diaper cake kit from China

N276538 June 28, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Peggy O’Brien Amscan Incorporated 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a decorative textile diaper cake kit from China Dear Ms. O’Brien: In your letter dated May 25, 2016, you requested a tariff classification ruling. You submitted two samples of an item you call the Deluxe Diaper Cake Kit, item numbers 380083 and 380084. Each diaper cake kit comes in two colors, pink and blue. The kit includes one round cardboard foundation base, with either a woven ribbon with a sewn on ruffled tulle fabric or a woven ribbon with sewn on fabric pendants form a bottom tier. Woven ribbons with sewn on fiberfilled stuffed fabric bows form the top tier and each kit features a topper made from a paperboard disc, ruffled tulle fabric glued to the front and small place cards that read It’s a Boy or It’s a Girl. To assemble the item, diapers (supplied by the consumer) are rolled and aligned to stand horizontally and the ribbons are tied around the diapers creating two tiers. The topper is placed on the final tier so that it resembles a cake. The purpose of the deluxe diaper cake kit is to give baby diapers away as a present to a mother in a decorative manner. You state that you believe the proper classification for the deluxe diaper cake kit is in subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. However, the deluxe diaper cake kits essential character is not imparted by the printed matter. The essential character of this item is imparted by the textile fabric. The textile pendants, tulle, ribbon and bows provides the functionality and the decorative aspect to the item and is the essential character. The applicable subheading for The Deluxe Diaper Cake Kit, item numbers 380083 and 380084 will be 6307.90.9889, 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 the World Wide Web at https://hts.usitc.gov/current. The samples will be returned as you 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 Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division