United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 888843 - NY 889018 > NY 888925

Previous Ruling Next Ruling
NY 888925



AUGUST 13 1993

CLA-2-63:S:N:N6:345

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9986

Ms. Joan Sheridan
Krazy Feet, Inc.
425 West 8th Avenue
Cheyenne, Wy 82001

RE: The tariff classification of Christmas Stockings from Mexico, Taiwan or China.

Dear Ms. Sheridan:

In your letter dated August 5, 1993 you requested a tariff classification ruling.

Twenty two photographs of various Christmas type stockings were submitted with your request. They are not the traditional type stockings used during the Christmas season. The articles are constructed of knit, woven and felt fabrics. Some stockings consist of cotton tubes (resembling the top portion of socks) sewn into soft "shoes" made from acrylic felt. Others consist of a leg portion or pant leg, which resemble denim jeans, attached to the shoe. The articles are approximately 16 inches high by 12 inches wide. A loop will be attached to each stocking for hanging. The stockings were designed to resemble popular footwear worn by family members and athletes. Each stocking will be individually packaged in a clear plastic bag with a cardboard hangtag.

The applicable subheading for the stockings will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other: other, other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under the subheading 6307.90.9986, HTS, which are the products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: