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NY K87826

July 23, 2004
CLA-2-63:RR:NC:N3:351 K87826


TARIFF NO.: 6307.90.9889

Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of decorative stuffed heads from China

Dear Mr. Stinson:

In your letter dated July 12, 2004, you requested a tariff classification ruling.

The submitted samples are identified as XHD Stuffed Heads. Constructed of polyester and cotton fabrics and polyester fiber stuffing, the items are a reindeer head with a hat and scarf and a snowman head, also with a hat and scarf. Each is wearing a fake pine decoration.

You suggest that both are classifiable in subheading 9505.10, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities. However, neither item is a symbol of Christmas. The reindeer and snowman are not by themselves symbols of Christmas. They are not Festive articles as they could be used as decorative items during the entire winter season. There is nothing about them that will limit their use in any way. Therefore, the items cannot be classified within HTS 9505.10.

The applicable subheading for the decorative stuffed heads will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

Both samples will be returned as requested.

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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