N125120 N1 Ruling Active

The tariff classification of clothing for plastic geese, from China

Issued October 7, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889, 9505.10.2500

Headings: 9505, 6307

Product description

You submitted pictures of plastic decorative geese dressed in clothing made specifically for them.

CBP rationale

The applicable subheading for the outfits resembling football uniforms, a scarecrow, and a turkey will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The applicable subheading for the outfits resembling a decorated Christmas tree and a wrapped Christmas gift will be 9505.10.2500, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.

Full text

N125120 October 7, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9505.10.2500 Nicole L. Delfosse Miles Kimball Co. 250 City Center Oshkosh, WI 54906 RE: The tariff classification of clothing for plastic geese, from China Dear Ms. Delfosse: In your letter dated Sept. 27, 2010, you requested a tariff classification ruling. You submitted pictures of plastic decorative geese dressed in clothing made specifically for them. You state that you manufacture the geese in this country but import the 100% polyester clothing from China. The outfits resemble football uniforms, a scarecrow, a turkey, a decorated Christmas tree, and a wrapped Christmas gift. The applicable subheading for the outfits resembling football uniforms, a scarecrow, and a turkey 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. The applicable subheading for the outfits resembling a decorated Christmas tree and a wrapped Christmas gift will be 9505.10.2500, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. 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 the 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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