The tariff classification of snowman door hangers from China

NY R01861 May 4, 2005 CLA-2-63:RR:NC:N3:351 R01861 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Michael Kilpatrick Assistant Import Broker Family Dollar Corporation 10401 Monroe Road Matthews, NC 28105 RE: The tariff classification of snowman door hangers from China Dear Mr. Kilpatrick: In your letter dated April 27, 2005, you requested a tariff classification ruling. The items in question are identified as snowman door hangers. You indicate that Item 1 is made up of 35 percent cotton and 65 percent polyester. The outer shell is made up of cotton and the inner is filled with polyester fill. The snowman door hanger consists of a snowman head dressed with a blue and white checked scarf, blue thread sewn in a snowflake pattern on the portion representing a hat which has a blue band and a hole in the middle for hanging on a door knob for decoration. Also, the eyes are made of two plastic beads, carrot nose of cotton shell and polyester fill, and a smile made of sewn thread. Item 2 is a snowman door hanger that is made up of 35 percent cotton and 65 percent polyester. The outer shell is made up of cotton and the inner is filled with polyester fill. The snowman door hanger consists of a snowman head dressed with a red scarf. The portion representing the hat is green with a white band with red and green miniature pom-poms as decoration on the band and a hole in the middle for hanging on a door knob for decoration. Also, the hat portion is decorated with red and white buttons as well. The eyes are made of two plastic beads, a carrot nose of cotton shell and polyester fill, and a smile of sewn black thread. The applicable subheading for the snowman door hangers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The snowman is not a recognized festive symbol, nor are these snowmen decorated with festive motifs. Therefore, the items are not classifiable as festive articles in Chapter 95. 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