The tariff classification of a child’s bed canopy from China

NY L80141 October 18, 2004 CLA-2-63:RR:NC:N3:351 L80141 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Chris Fladager Vice President – Director of Imports Norvanco International, Inc. 21902 64th Avenue South Kent, WA 98032 RE: The tariff classification of a child’s bed canopy from China Dear Mr. Fladager: In your letter dated October 4, 2004, you requested a tariff classification ruling. The submitted sample is identified as a “Disney Princess Bed Canopy.” You indicate that it is designed for use as a bed canopy for children three years and older. It consists of one canopy and a frame of steel tubing. The composition of the canopy is 35 percent polypropylene, 65 percent woven polyester. The canopy stands on the floor and is purely decorative. The applicable subheading for the child’s bed canopy 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. In your letter, you propose classification in subheading 9503.90.0080, HTS, which provides for other toys, not specially provided for. However, this item is purely decorative and is not designed to amuse. The sample will be returned as requested. 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