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NY N026297




April 25, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Helene Cooper
Original Concepts Inc.
701 East 3rd Street
Suite 130
Los Angeles, CA 90013

RE: The tariff classification of a handheld fan from China

Dear Ms. Cooper:

In your letter dated April 10, 2008, you requested a tariff classification ruling.

The submitted sample is identified as a Lace Fan (Style Number 30339). It measures approximately 17”W x 9”H. You indicate that the ribs are made of 100% plastic and the textile fabric lace is made of 100% woven polyester. A metal carrying ring is attached to the bottom of the item.

The fan is considered a composite good, made of plastic and textile fabric. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 39 (plastic) or in Chapter 63 (other articles of textile fabric). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 63. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted.

The applicable subheading for the handheld fan will be 6307.90.9889, Harmonized Tariff Schedule of the United States (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/.

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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