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NY K88719

August 19, 2004
CLA-2-63:RR:NC:N3:351 K88719


TARIFF NO.: 6307.90.9889

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

RE: The tariff classification of plush baskets from China

Dear Mr. Stinson:

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

The three submitted samples, identified as EAS PLUSH Funny Holders (Liss Item #938162/Mfg. Item #39375B), are plush baskets that measure approximately 8”W x 7”H x 10”D. They are constructed of pile fabrics and woven fabrics. The styles are a beige lamb, a yellow duck, and a pink bunny. They have no play value and in fact you indicate that they are to be used for decorative purposes.

These items are not festive as they are not specifically symbols of Easter.

The applicable subheading for the plush funny holders will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The 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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