The tariff classification of a novelty wine bottle cover from Thailand

N176574 August 11, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Dennis Morse BDP International 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a novelty wine bottle cover from Thailand Dear Mr. Morse: In your letter dated July 19, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. You submitted a sample of a novelty wine bottle cover, item #S61115, in the form of a ski cap and ski sweater. Both the hat and sweater are made of 90% acrylic and 10% polyester knit. The measurement of the ski cap is approximately 5-1/2”, the ski sweater is approximately 7” long. The applicable subheading for both the Bottle Ski Cap and Ski Sweater, item #S61115, 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. In your letter you call the hat a Santa hat. However, the cap appears to be a generic ski cap that is color-coordinated with the ski sweater and is not immediately recognizable as a traditional Santa hat. 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/. Your sample will be returned as you 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