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L87586 L8 Ruling Active

The tariff classification of a plush lip clip-on from China

Issued October 5, 2005 by U.S. Customs and Border Protection.

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L8 L87586 (October 5, 2005)

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample is identified as a “Plush Lip Clip On”, item number 328629. It is shaped like a pair of lips and measures approximately 4” x 2½”. It is constructed of 45 percent brushed polyester fabric, 45 percent polyester filling, and 10 percent plastic. The item features a plastic hang clip that you indicate can be used for attaching to items such as a book bag, pocketbook, bicycle, hoops on clothing, etc. as decoration.

CBP rationale

The applicable subheading for the “Plush Lip Clip On” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile items, other.

Full text

NY L87586 October 5, 2005 CLA-2-63:RR:NC:N3:351 L87586 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Joanne Harmon CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plush lip clip-on from China Dear Ms. Harmon: In your letter dated September 23, 2005, you requested a tariff classification ruling. The submitted sample is identified as a “Plush Lip Clip On”, item number 328629. It is shaped like a pair of lips and measures approximately 4” x 2½”. It is constructed of 45 percent brushed polyester fabric, 45 percent polyester filling, and 10 percent plastic. The item features a plastic hang clip that you indicate can be used for attaching to items such as a book bag, pocketbook, bicycle, hoops on clothing, etc. as decoration. The applicable subheading for the “Plush Lip Clip On” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile items, other. The rate of duty will be 7 percent ad valorem. 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

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