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NY N026445





April 25, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Tammie Oliver
Customs Import Compliance Department
Kohl’s Department Stores
N 56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of decorative artificial snow from China

Dear Ms. Oliver:

In your letter dated April 17, 2008, you requested a tariff classification ruling.

The submitted sample is identified as decorative artificial snow. You indicate that they are constructed of approximately 83% polyester and 17% Styrofoam. They are manufactured by applying glue to both sides of a polyester non-woven fabric. Small pieces of Styrofoam are then sprinkled onto the gluey surface of the polyester fabric. The sheets are air-dried and then cut into oddly shaped small pieces, ranging in size from a few millimeters across to approximately 10mm. The cut pieces of fabric are sold in a clear plastic bag.

The applicable subheading for the decorative artificial snow 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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