881344 88 Ruling Active

The tariff classification of scented novelty fabric animalsfrom Korea.

Issued December 23, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9986

Headings: 6307

Product description

The articles measure approximately 8 inches and 7 inches in height respectively and are stuffed with synthetic fibers and a scented disk. They are used mainly for decorative purposes.

CBP rationale

The applicable subheading for the scented novelty fabric animals will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.

Full text

NY 881344 DECEMBER 23 1992 CLA-2-63:S:N:N6:345 881344 CATEGORY: Classification TARIFF NO. 6307.90.9986 Ms. Debora Van Patten Import manager Panalpina 405 T Victory Ave., S. San Francisco, CA 94080 RE: The tariff classification of scented novelty fabric animals from Korea. Dear Ms. Van Patten: In your letter dated December 1, 1992, on behalf of Drummers West Ltd., San Jose California, you requested a tariff classification ruling. The samples submitted are made of 100 percent cotton woven fabric in the shape of a bear and a rabbit. The articles measure approximately 8 inches and 7 inches in height respectively and are stuffed with synthetic fibers and a scented disk. They are used mainly for decorative purposes. The applicable subheading for the scented novelty fabric animals will be 6307.90.9986, 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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