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NY R00003

March 19, 2003

CLA-2-63:RR:NC:TA:351 R00003


TARIFF NO.: 6307.90.9889

Mr. Joe Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

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

Dear Mr. Hoffacker:

In your letter dated March 3, 2003, on behalf of Big Lots, you requested a tariff classification ruling.

The sample submitted is a table decoration, item number PO31A. The article resembles an antique baby stroller constructed of textile fabric, willow, iron, and plastic. It is designed to stand on a table. Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component that gives it its essential character. In this instance, the essential character is imparted by the textile component because the primary decorative effect is imparted by the textile component.

The applicable subheading for the table decoration 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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