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 > 1997 NY Rulings > NY A86791 - NY A86865 > NY A86827

Previous Ruling Next Ruling
NY A86827





September 6, 1996

CLA-2-63:RR:NC:TP:352 A86827

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. Darrell Sekin Jr.
DJS International Services, Inc.
P.O. Box 612785
DFW Airport, Texas 75261

RE: The tariff classification of a scarecrow head floral accessory from Taiwan

Dear Mr. Sekin:

In your letter dated August 13,1996 you requested a tariff classification ruling on behalf of your client RAZ Imports, Incorporated.

You have submitted two samples of scarecrow heads in different colors. The scarecrow head is a circular piece of styrofoam covered with a textile fabric which has a face painted on it. Attached to the head is hair, a hat and a piece of a shirt made predominantly of textile materials as well. The head is mounted on a wooden pole approximately 18 inches in length. In a phone conversation you indicated that the head is used in floral arrangements or wreathes.

The applicable subheading for the scarecrow head floral accessory will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: other: other: other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Roger J. Silvestri
Director

Previous Ruling Next Ruling

See also: