M85759 M8 Ruling Active

The tariff classification of a textile heart ornament/decoration from China

Issued August 16, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample is identified as a textile heart ornament/decoration (Item #DV722140DT). It is a stuffed, cut-out, red heart hanging decoration. The outer shell of the heart is made from man-made fiber knit fabric and stuffed with polyester filler. The heart measures approximately 9” x 10”. The stuffing is insufficient to provide support. A small ribbon loop is sewn to the top of the heart for hanging purposes. You indicate that the ornament is purely decorative and has no utilitarian function.

CBP rationale

The applicable subheading for the textile heart ornament/decoration will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

NY M85759 August 16, 2006 CLA-2-63:RR:NC:N3:351 M85759 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Sara May DanDee International Limited 7282 123rd Circle N. Largo, FL 33773 RE: The tariff classification of a textile heart ornament/decoration from China Dear Ms. May: In your letter undated letter that was received in this office on August 9, 2006, you requested a tariff classification ruling. The submitted sample is identified as a textile heart ornament/decoration (Item #DV722140DT). It is a stuffed, cut-out, red heart hanging decoration. The outer shell of the heart is made from man-made fiber knit fabric and stuffed with polyester filler. The heart measures approximately 9” x 10”. The stuffing is insufficient to provide support. A small ribbon loop is sewn to the top of the heart for hanging purposes. You indicate that the ornament is purely decorative and has no utilitarian function. The applicable subheading for the textile heart ornament/decoration will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state your belief that the proper classification for the textile heart ornament/decoration is in subheading 9505.90.6000, HTSUS, which provides for, in part, festive articles. However, a heart is not a recognized symbol of the festive occasion, Valentine’s Day. Instead, it is a generic representation that can be used on any romantic occasion, birthdays, anniversaries, etc. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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