881538 88 Ruling Active

The tariff classification of a "Broomstick Cover" fromTaiwan.

Issued January 15, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9986

Headings: 6307

Product description

It is a figure of a cow made of 65 percent polyester and 35 percent cotton woven fabric. The cow head is fully stuffed and attached to a dress which has sleeves attached to a stuffed feet/hands. In the back of the figure is attached a textile sleeve which will allow the handle of the broom to slide through; the article is then pulled down toward the bristle portion of the broom, which the full skirt covers and protects. The sample is being returned as requested.

CBP rationale

The applicable subheading for the "Broomstick Cover" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.

Full text

NY 881538 January 15, 1993 CLA-2-63:S:N:N6:345 881538 CATEGORY: Classification TARIFF NO. 6307.90.9986 Mr. Arthur Stein ETA Import & Export Ltd. 248-06 Rockaway Blvd., Suite 286 Jamaica, NY 11422 RE: The tariff classification of a "Broomstick Cover" from Taiwan. Dear Mr. Stein: In your letter dated December 24, 1992, on behalf of E. Mishan & Sons, New York, New York, you requested a tariff classification ruling. The sample submitted is a "Broomstick Cover", item #2469/70. It is a figure of a cow made of 65 percent polyester and 35 percent cotton woven fabric. The cow head is fully stuffed and attached to a dress which has sleeves attached to a stuffed feet/hands. In the back of the figure is attached a textile sleeve which will allow the handle of the broom to slide through; the article is then pulled down toward the bristle portion of the broom, which the full skirt covers and protects. The sample is being returned as requested. The applicable subheading for the "Broomstick Cover" 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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