K85074 K8 Ruling Active

The tariff classification of standing Santa Elf Fairies from China

Issued April 19, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The first item in question is Item #A2721, which is a 12” fabric Standing Santa Elf Fairy on a wooden base. It is constructed of fabric, porcelain, and features a wooden base. The second piece in question is identified as Item #A2724. It is an 18” fabric Standing Santa Elf Fairy on a wooden base. It is constructed of fabric and porcelain and features a wooden base. The third piece is Item #A2722. It is a 16” fabric Sitting Santa Elf Fairy. The item is constructed of fabric and polyresin. The fourth item in question is Item #A2723. It is a 16” fabric Standing Elf Fairy on a wooden base. It is constructed of fabric, polyresin, and wood. All have wings.

CBP rationale

The applicable subheading for the Fairies will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other.

Full text

NY K85074 April 19, 2004 CLA-2-63:RR:NC:N3:351 K85074 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of standing Santa Elf Fairies from China Dear Mr. Hoffacker: In your letter dated April 8, 2004, you requested a tariff classification ruling on behalf of Big Lots Stores, Inc. The first item in question is Item #A2721, which is a 12” fabric Standing Santa Elf Fairy on a wooden base. It is constructed of fabric, porcelain, and features a wooden base. The second piece in question is identified as Item #A2724. It is an 18” fabric Standing Santa Elf Fairy on a wooden base. It is constructed of fabric and porcelain and features a wooden base. The third piece is Item #A2722. It is a 16” fabric Sitting Santa Elf Fairy. The item is constructed of fabric and polyresin. The fourth item in question is Item #A2723. It is a 16” fabric Standing Elf Fairy on a wooden base. It is constructed of fabric, polyresin, and wood. All have wings. The applicable subheading for the Fairies will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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