The tariff classification of a spinning party favor from China

N187163 October 18, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. John Delatorre Deladiep, Incorporated 14318 Quiet Town Lane Sugar Land, TX 77498 RE: The tariff classification of a spinning party favor from China Dear Mr. Delatorre: In your letter dated October 3, 2011, you requested a tariff classification ruling on behalf of your client, Wade Cummins of Lebanon, Tennessee. You submitted a picture of an item you call the “Wave Tail.” The product is made up of an “animal tail” made of polyester fabric filled with polyester fibers, with a polypropylene handle measuring approximately 12” long, with a spinner on top. The tail is hooked to the handle’s spinner, allowing it to be spun around freely. Consumers can use the item to cheer along at parties or events. The handle and the tails are considered a composite good for tariff purposes, with the textile tails imparting the essential character. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. Several styles of animal-shaped fabric tails are available for use with the handle, all made of polyester, including some that glow in the dark. This ruling does not cover the tails that glow in the dark as we have no information about them, other than the above. If you wish a classification ruling on the glow-in-the-dark tails, please submit a sample of one with all pertinent information and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for the Wave Tail 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/. 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