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 > 1999 NY Rulings > NY E83806 - NY E83850 > NY E83834

Previous Ruling Next Ruling


July 20, 1999

CLA-2-63:RR:NC:TA:352 E83834

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989; 6304.92.0000; 9505.10.2500

Ms. Suzan Harripersad
With You in Mind By Suzan
130 Elford Drive
Bowmanville, ON L1C4S1

RE: The tariff classification of various gift items from Canada.

Dear Ms. Harripersad:

In your letter received by this office June 28, 1999, you requested a tariff classification ruling.

The following samples were submitted:

1. Item number CSD1 is a rectangular pillow made of cotton jacquard fabric with polyester fiber filling and scented potpourri chips decorated with a textile cord, a ribbon tied into a bow, dried flowers and attached onto the center is a plastic figurine. Attached into one corner are scented potpourri chips. It measures approximately 5 ½” x 6”.

2. Item number TS-14 is a rectangular mini pillow constructed of jacquard fabric with polyester fiber filling and scented potpourri chips. The article is decorated with a textile cord, a textile ribbon tied into a bow and attached onto the center is a textile flower bud. It measures approximately 3 ½” x 3 ½”.

3. Item number SS31 is a cone shaped wall sconce composed of a cardboard base covered with jacquard fabric. It is decorated with ribbons, textile cords and metal flower buds. Attached onto the top is a textile cord for hanging the article onto a wall. It measures approximately 8 ½” inches in height.

4. Item number MH21 is a heart shaped mini pillow made of jacquard woven fabric with polyester fiber filling. It is decorated with textile cords, textile ribbons and textiles flowers. Attached onto the top is a textile cord for hanging. It measures approximately 4 ½” x 4”.

5. Item number BBB61 is a Christmas stocking made of two jacquard fabric panels sewn together. It is completely sewn closed all around with polyester fiber filling between the panels. It is decorated with a teddy bear, textile cords and textile flower buds. Attached onto the top is a textile cord for hanging the article onto a wall.

6. Item numbers SC23 and SCBB30 are two scented rectangular pillows constructed of jacquard fabric stuffed with polyester fibers. Item number SC23 is decorated with textile cords around the edges. Attached onto one corner are a textile cord forming a loop for hanging, dried flowers, a ribbon tried into a bow and a plastic figurine. Attached onto the opposite, lower corner, are a textile flower and textile yarns. It measures approximately 6 ½.” x 4 “.

7. Item number SCBB30 is made from the same fabric as item number SC23. It features in the center a photograph depicting a baby sleeping. Attached around the photograph are textile cords. The top of this pillow is decorated with textile flowers and textile ribbons tied into a bow. A textile ribbon is attached from one corner to the next to form a loop for hanging the article onto a wall.

The applicable subheading for item numbers CSD1 and TS14 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. . . . Other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for item numbers SS31, MH21, SC23, and SCBB30 will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for item number BBB61 will be 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

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 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: