N164475 N1 Ruling Active

The tariff classification of a decorative textile snowman from China

Issued May 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample of an 8” plush tabletop snowman (item # A072AA09837). The snowman is wearing a hat and shirt and is holding a musical instrument called a guiro. The snowman is made of woven polyester fabric and is stuffed with fiberfill, with rocks in the bottom for balance. The snowman is a generic winter symbol and not recognized as a festive motif, nor does the guiro represent any holiday.

CBP rationale

a musical instrument called a guiro. The snowman is made of woven polyester fabric and is stuffed with fiberfill, with rocks in the bottom for balance. The snowman is a generic winter symbol and not recognized as a festive motif, nor does the guiro represent any holiday. The applicable subheading for the plush snowman, item # A072AA09837, 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. 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/. The sample will be returned to you.

Full text

N164475 May 18, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Alice Liu Atico International, Inc. P.O. Box 14368 Fort Lauderdale, FL 33302 RE: The tariff classification of a decorative textile snowman from China Dear Ms. Liu: In your letter dated April 27, 2011, you requested a tariff classification ruling. You submitted a sample of an 8” plush tabletop snowman (item # A072AA09837). The snowman is wearing a hat and shirt and is holding a musical instrument called a guiro. The snowman is made of woven polyester fabric and is stuffed with fiberfill, with rocks in the bottom for balance. The snowman is a generic winter symbol and not recognized as a festive motif, nor does the guiro represent any holiday. The applicable subheading for the plush snowman, item # A072AA09837, 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. 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/. The sample will be returned to you. 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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