The tariff classification of a "Scarecrow Paper Towel Holder" from China and/or Taiwan.
Issued January 30, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
The item consists of a wooden dowel designed to accommodate a roll of paper towel, attached to which or holding the dowel is a textile scarecrow figure. The scarecrow figure is made of 65 percent polyester/35 percent cotton woven fabric. The head and feet are stuffed with fiber filling. Strands of raffia extend from underneath the textile hat, shirt sleeves and pant legs to represent hair and straw stuffing material. It measures approximately 40 centimeters in height. A Hanging textile loop is attached to allow the article to be hung. The sample is being returned as requested.
CBP rationale
the dowel is a textile scarecrow figure. The scarecrow figure is made of 65 percent polyester/35 percent cotton woven fabric. The head and feet are stuffed with fiber filling. Strands of raffia extend from underneath the textile hat, shirt sleeves and pant legs to represent hair and straw stuffing material. It measures approximately 40 centimeters in height. A Hanging textile loop is attached to allow the article to be hung. The sample is being returned as requested. The applicable subheading for the "Scarecrow Paper Towel Holder" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.
Full text
NY 805780 January 30, 1995 CLA-2-63:S:N:N6:345 805780 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. David A. Eisen Siegel, Mandell & Davidson, P.. One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a "Scarecrow Paper Towel Holder" from China and/or Taiwan. Dear Mr. Eisen: In your letter dated January 11, 1995, on behalf of Avon Products, Inc., New York, New York, you requested a tariff classification ruling. The sample submitted is a "Scarecrow Paper Towel Holder", item number PP 130863. The item consists of a wooden dowel designed to accommodate a roll of paper towel, attached to which or holding the dowel is a textile scarecrow figure. The scarecrow figure is made of 65 percent polyester/35 percent cotton woven fabric. The head and feet are stuffed with fiber filling. Strands of raffia extend from underneath the textile hat, shirt sleeves and pant legs to represent hair and straw stuffing material. It measures approximately 40 centimeters in height. A Hanging textile loop is attached to allow the article to be hung. The sample is being returned as requested. The applicable subheading for the "Scarecrow Paper Towel Holder" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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