The tariff classification of soft sculptures and a Christmasstocking from China.
Issued May 22, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9490, 9505.10.5000
Product description
The exterior of styles, 020016, 020035, 020011, 020012, 020013 and 020014 are composed of woven fabric on one side and the other is a needlepoint design of either an angel, Santa Claus, and singing female and male carolers. The articles are stuffed with polyester filling. Style #020003 is a Christmas stocking composed of woven fabric on one side and the other is a needlepoint design of Santa Claus. A textile woven loop is attached to one side for hanging. The samples will be returned as requested.
CBP rationale
The applicable subheading for style numbers 020016, 020035, 020011, 020012, 020013 and 020014 will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the Christmas stocking, style #020003, will be 9505.10.5000, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Other: Other.
Full text
NY 863188 MAY 22 1991 CLA-2-63:S:N:N3G:345 863188 and 863269 CATEGORY: Classification TARIFF NO.: 6307.90.9490; 9505.10.5000 Ms. Lorraine M. Dugan Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of soft sculptures and a Christmas stocking from China. Dear Ms. Dugan: In your letter dated May 6, 1991, you requested a tariff classification ruling. The samples submitted are soft sculptures, style numbers 020016, 020035, 020011, 020012, 020013, 020014 and Christmas stocking, style number 020003. The exterior of styles, 020016, 020035, 020011, 020012, 020013 and 020014 are composed of woven fabric on one side and the other is a needlepoint design of either an angel, Santa Claus, and singing female and male carolers. The articles are stuffed with polyester filling. Style #020003 is a Christmas stocking composed of woven fabric on one side and the other is a needlepoint design of Santa Claus. A textile woven loop is attached to one side for hanging. The samples will be returned as requested. The applicable subheading for style numbers 020016, 020035, 020011, 020012, 020013 and 020014 will be 6307.90.9490, 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. The applicable subheading for the Christmas stocking, style #020003, will be 9505.10.5000, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Other: Other. The rate of duty will be 5.8 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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