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NY N016122




August 29, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Carol Krupskas
KAT Import Brokers
Airport Industry Office Park, Bldg. B4A
Valley Stream, NY 11581

RE: The tariff classification of iron-on transfers from China

Dear Ms. Krupskas:

In your letter dated Aug. 21, 2007, on behalf of the Horizon Group USA, Inc., you requested a tariff classification ruling. The samples which you submitted are being returned as requested.

You submitted three styles of iron-on transfers, also known as heat transfers. The first is item 33148, a heart shape cut out of woven fabric. It measures approximately 5” across and 5” from top to bottom. It has an open, cut-out design in the shapes of flowers. It is decorated with glued-on plastic studs and sewn-on plastic jewels.

The second sample is item 32757, separate letters cut out of woven fabric, spelling the word PRINCESS. Each letter is 1¼” tall and is decorated with glued-on plastic studs.

Both 33148 and 32757 are considered made up according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), by the assembly of the studs and jewels to the fabric.

The applicable subheading for the iron-on transfers 33148 and 32757 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on the small embroidered heart (no item number) with the jewel sewn on. Your request for a classification ruling should include the fiber content of the ground fabric. When this information is available, you may wish to consider resubmission of your request. We are returning the related samples. If you decide to resubmit your request, please include the sample that we have returned to you.

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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