G85551 G8 Ruling Active

The tariff classification of “Plush Character Baskets” from China.

Issued January 9, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500, 6307.90.9989

Headings: 9505, 6307

Product description

The articles resemble a humorous stuffed moose, Santa and a snowman. The moose and snowman are made of knit pile fabric with polyester filling material. The Santa is constructed of nonwoven fabric with polyester filling material. Each of the article’s arms is curved to form a circular opening to house a rattan basket. Attached onto the end of each arm, to keep it close is a knit pile fabric mitten which is sewn together at the ends and attaches to the body of the articles. The Santa and snowman measure approximately 18” x 10” x 7”, and the moose measures approximately 19-1/2” x 10-1/2” x 8-1/2”.

CBP rationale

The applicable subheading for the “Plush Character Baskets”, item numbers MOS and MAN will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . The applicable subheading for the “Plush Character Basket”, item number SNT will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Other: other.

Full text

NY G85551 January 9, 2001 CLA-2-63:RR:NC:TA:351 G85551 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 9505.10.2500 Mr. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of “Plush Character Baskets” from China. Dear Mr. Dorfman: In your letter dated December 8, 2000, on behalf of LTD Commodities Incorporated, you requested a tariff classification ruling. The samples are being returned as requested. The samples submitted are “Plush Character Baskets”, item numbers MOS (Moose), SNT (Santa) and MAN (Snowman). The articles resemble a humorous stuffed moose, Santa and a snowman. The moose and snowman are made of knit pile fabric with polyester filling material. The Santa is constructed of nonwoven fabric with polyester filling material. Each of the article’s arms is curved to form a circular opening to house a rattan basket. Attached onto the end of each arm, to keep it close is a knit pile fabric mitten which is sewn together at the ends and attaches to the body of the articles. The Santa and snowman measure approximately 18” x 10” x 7”, and the moose measures approximately 19-1/2” x 10-1/2” x 8-1/2”. The applicable subheading for the “Plush Character Baskets”, item numbers MOS and MAN 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. The applicable subheading for the “Plush Character Basket”, item number SNT will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Other: other. The rate of duty will be free. 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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