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NY 887737

JULY 16 1993

CLA-2-63:S:N:N6:345 887737


TARIFF NO.: 6307.90.9986

Mr. Arthur Stein
ETA Import & Export Ltd.
1 Cross Island Plaza, 3rd Floor
Jamaica, NY 11422

RE: The tariff classification of a "Paper Towel Cover" from Taiwan.

Dear Mr. Stein:

In your letter dated July 1, 1993, on behalf of E. Mishan & Son, New York, New York, you requested a tariff classification ruling.

The sample submitted is a "Paper Towel Cover", style #2473. It is a figure of a cow made of 65 percent polyester and 35 percent cotton woven fabric. The cow's head is fully stuffed and attached to a dress which has long sleeves and stuffed feet extending below the cuff. The bottom section of the cow's head is tubular shaped which will allow it to be fitted into the paper towel roller and the full skirt will cover the paper towel. The sample is being returned as requested.

The applicable subheading for the "Paper Towel Cover" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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