The tariff classification of a "Valentine Plush Bear and Artificial Flowers in Acetate Tube" from China.

NY I83602 July 24, 2002 CLA-2-63:RR:NC:N3:351 I83602 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of a “Valentine Plush Bear and Artificial Flowers in Acetate Tube” from China. Dear Ms. Liu: In your letter dated May 31, 2002, you requested a ruling on tariff classification. You submitted a sample of “Valentine Plush Bear and Artificial Flowers in Acetate Tube,” your item number C78F0580. It is a six-inch-tall seated plush teddy bear holding a red textile heart. The bear is white with a red nose. The inside of its ears and bottoms of its feet are covered in a red woven fabric with white hearts. A red ribbon is tied around the bear’s neck. It is glued to a piece of white fabric that is in turn glued to a piece of styrofoam. Textile artificial flowers on plastic stems have been gathered and taped together and glued to the back of the bear so that they appear above its head. The bear is encased in a clear plastic sleeve that has a heart-shaped backing; this backing is white with red-and-white hearts printed on it. The applicable subheading for this product will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other textile articles, other. The general rate of duty will be seven 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division