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NY J84863




May 23, 2003

CLA-2-63:RR:NC:TA:351 J84863

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Ms. Anne Huffman
Tender Heart Treasures, Ltd.
10917 Harry Watanabe Parkway
Omaha, NE 68128-5734

RE: The tariff classification of a decorative stool from China.

Dear Ms. Huffman:

In your letter dated May 8 2003, you requested a tariff classification ruling.

The submitted photograph depicts “Leah The Ladybug Stool,” style number 100709. The seat portion of the stool is made of a foam cushion covered with textile fabric. The fabric, when stretched over the foam cushion, is designed to resemble a ladybug. The covered cushion is attached onto wooden legs. The article measures approximately 13-1/2” x 11-1/2” x 9-1/2” tall. It is stated that the article is for decoration and not intended for use as a stool.

The applicable subheading for the “Leah The Ladybug Stool” will be 6307.90.9889, 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.

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,

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