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NY J87051

August 27, 2003

CLA-2-63:RR:NC:TA:351 J87051


TARIFF NO.: 6307.90.9889

Ms. Mary Butterline
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a table decoration from China.

Dear Ms. Butterline:

In your letter dated August 4, 2003, you requested a tariff classification ruling. The samples are being returned as requested.

You submitted two samples of “SB Table Piece 13 in. Spring,” styles Cow and Frog. Also submitted is a photograph depicting the style Chick. All have your item number 934311. The items are13 inches tall and consist of whimsical animals made of textile fabric attached onto a wooden platform. The items are made up of a cow with baby cows or frog with baby frogs or a chicken with baby chicks. Each is decorated with textile foliage and a wooden plaque with painted words (“Home sweet home,” “Welcome to our home”).

You state that the table pieces, item number 10788RA, should be classified in subheading 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” However, that provision requires that the product be for play, not mere decoration

The applicable subheading for item number 10788RA will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

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.


Robert B. Swierupski

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