The tariff classification of outdoor ornament from China.
Issued June 30, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
The head is attached onto the top of a woven nylon fabric dress. Depicted on the front of the dress are embroidered designs of a flower and a bird. A textile bow is attached at the neck. The dress has foam rubber padding underneath. Protruding from the bottom of the dress are woven fabric feet which resemble a mouse's feet. The article is mounted onto a bamboo pole that is designed to be stuck into the ground. Attached onto the back of the article is a bamboo pole with foam padding and covered with woven fabric. Protruding from each end of the attached pole and at the bottom of the dress are strips of corn husk. A length of jute cord is tried around the waist with a small textile ornament attached. The article will be displayed outside in gardens, on porches or on patios. This article is a composite good composed of various materials. The essential character of this article is imparted by the textile fabric.
CBP rationale
The applicable subheading for the outdoor ornament will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY C89094 June 30, 1998 CLA-2-63:RR:NC:TA:352 C89094 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Lynn O'Beirn Four Star international Trading Company 3330 East 79th Street Cleveland, Ohio 44127 RE: The tariff classification of outdoor ornament from China. Dear Mr. O'Beirn: In your letter dated June 12, 1998, you requested a tariff classification ruling. The sample submitted with the request is a scarecrow-like figure, approximately seventy inches in height with a textile fabric head which resembles a mouse's head. The head is attached onto the top of a woven nylon fabric dress. Depicted on the front of the dress are embroidered designs of a flower and a bird. A textile bow is attached at the neck. The dress has foam rubber padding underneath. Protruding from the bottom of the dress are woven fabric feet which resemble a mouse's feet. The article is mounted onto a bamboo pole that is designed to be stuck into the ground. Attached onto the back of the article is a bamboo pole with foam padding and covered with woven fabric. Protruding from each end of the attached pole and at the bottom of the dress are strips of corn husk. A length of jute cord is tried around the waist with a small textile ornament attached. The article will be displayed outside in gardens, on porches or on patios. This article is a composite good composed of various materials. The essential character of this article is imparted by the textile fabric. The applicable subheading for the outdoor ornament 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, Robert B. Swierupski Director, National Commodity Specialist Division
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