The tariff classification of a "Halloween Werewolf" from the Philippines.
Issued May 12, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
It is constructed with a plastic face which resembles a wolf's face. The face is attached onto the top of a woven textile fabric dress with long sleeves. Protruding from the face and bottom of the dress sleeves is vegetable matter simulating hair. The article is mounted onto a wooden pole that is designed to stand on the floor. The shoulders and chest areas are padded with paper. It measures approximately 23 1/2 inches in height. The article is a composite good composed of various materials. None of the materials impart the essential character to the article. Each material plays a significant part in the construction of the article. General Rule of Interpretation (GRI) 3(c) states that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Since the provision for made up articles of textile in Chapter 63 is last, in numerical order, this good is classified in Heading 6307.
CBP rationale
The applicable subheading for the "Halloween Werewolf, item number DR-922/G, will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY B84511 May 12, 1997 CLA-2-63:RR:NC:TA:352 B84511 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a "Halloween Werewolf" from the Philippines. Dear Mr. Liberati: In your letter dated April 11, 1997, on behalf of Don Wasserman Int'l, Philadelphia, Pennsylvania, you requested a tariff classification ruling. The sample submitted is a "Halloween Werewolf", item number DR-922/G. It is constructed with a plastic face which resembles a wolf's face. The face is attached onto the top of a woven textile fabric dress with long sleeves. Protruding from the face and bottom of the dress sleeves is vegetable matter simulating hair. The article is mounted onto a wooden pole that is designed to stand on the floor. The shoulders and chest areas are padded with paper. It measures approximately 23 1/2 inches in height. The article is a composite good composed of various materials. None of the materials impart the essential character to the article. Each material plays a significant part in the construction of the article. General Rule of Interpretation (GRI) 3(c) states that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Since the provision for made up articles of textile in Chapter 63 is last, in numerical order, this good is classified in Heading 6307. The applicable subheading for the "Halloween Werewolf, item number DR-922/G, will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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