N114735 N1 Ruling Active

The tariff classification of a Poofin Star and Poofin Charms from China

Issued July 19, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample of a product you call a Poofin Star. It is star-shaped and measures 22” across with a 1-1/2” round hole in the center and a 7” zipper on the back. It is constructed of two panels, each stuffed, that are sewn together at the edges creating a space in which may be stored small items such as another of your products, Poofin Charms. These so-called charms are actually stuffed textile shapes on which pictures, including photographs, may be printed. The charms are inserted through the hole on the front and may be retrieved via the zipper.

CBP rationale

The applicable subheading for the Poofin Star and the Poofin Charms will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N114735 July 19, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ann Bowar Poofin LLC 430 Lake Ave. Wilmette, IL 60091 RE: The tariff classification of a Poofin Star and Poofin Charms from China Dear Ms. Bowar: In your letter dated July 9, 2010, you requested a tariff classification ruling. You submitted a sample of a product you call a Poofin Star. It is star-shaped and measures 22” across with a 1-1/2” round hole in the center and a 7” zipper on the back. It is constructed of two panels, each stuffed, that are sewn together at the edges creating a space in which may be stored small items such as another of your products, Poofin Charms. These so-called charms are actually stuffed textile shapes on which pictures, including photographs, may be printed. The charms are inserted through the hole on the front and may be retrieved via the zipper. The applicable subheading for the Poofin Star and the Poofin Charms 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 refer to both the star and the charms as toys. However, for tariff purposes, neither is a toy. They do not provide any manipulative play value. They are not principally designed for amusement. 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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