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NY 883538

March 12, 1993

CLA-2-63:S:N:N6:345 883538


TARIFF NO. 6307.90.9986

Mr. Tony Borowiecki
John V. Carr & Son Corp.
P.O. Box 4839
Syracuse, NY 13221-4839

RE: The tariff classification of a "Christmas Basket" from China.

Dear Mr. Borowiecki:

In your letter dated February 25, 1993, on behalf of Clemente Novelties, Utica, New York, you requested a tariff classification ruling.

The sample submitted is a "Christmas Basket" made of a cardboard base covered externally with 100 percent cotton woven fabric and internally covered with 100 percent polyester woven fabric. Between the cardboard and external covering is polyester filling. It has a cardboard handle that is covered with woven fabric and decorated with textile rosettes and ribbon bows.

You believe that the article should be classifiable under subheading 9505.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Other. This basket which is textile covered and polyester filled is not traditionally associated with Christmas, therefore it is not classified in heading 9505.

The applicable subheading for the "Christmas Basket" 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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