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NY L84916




May 18, 2005

CLA-2-63:RR:NC:N3:351 L84916

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Lesa R. Hubbard
Customs Specialist
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of a textile memory board kit from China

Dear Ms. Hubbard:

In your letter dated May 9, 2005, you requested a tariff classification ruling.

The submitted sample is identified as a “Memory Board” (Lot number 651-1841). The memory board is composed of a piece of particle board cut in the shape of a heart and measures approximately 14”W x 15”H. It has a piece of cardboard covering the back and a layer of foam padding placed on the front of the board, covered with polyester fabric. Woven ribbons, 5/8” wide, are tacked diagonally across the front, allowing photos and such to be inserted; notes and photos can also be pinned to the board. It includes a faux-feather boa, rhinestones, plastic buttons, and pushpins, all of which are intended to decorate the board. You indicate that the kit is intended for children ages four years and older. The board can be hung on a wall or placed upright on a flat surface.

The applicable subheading for the memory board kit will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The sample will be returned as requested.

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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