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NY F81335




January 4, 2000

CLA-2-63:RR:NC:TA:352 F81335

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street, Suite 415
Philadelphia, PA 19106-3883

RE: The tariff classification of decorative snowman from China.

Dear Mr. Liberati:

In your letter dated September 17, 1999, on behalf of your client Don Wasserman International, you requested a tariff classification ruling.

The submitted sample, designated as style #KLY40067-Standing Snowman, is a decorative soft sculpture in the form of a snowman. It stands approximately 12 inches in height and has been constructed with a plain woven fabric that has been lightly napped. A paperboard oval has been inserted at the base of the snowman for stability. This item has been stuffed with polyester Fiberfil and features a woven scarf, a black textile hat, a textile carrot nose and two textile buttons sewn down the front of the torso. The snowman is carrying a broom composed of a wood stick handle and vegetable matter bristles. This item is design as a decorative accent to be placed on a table or mantle in the home.

The applicable subheading for the snowman will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 percent ad valorem when imported in either 1999 or 2000.

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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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