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NY M82579

May 2, 2006

CLA-2-63:RR:NC:N3:349 M82579


TARIFF NO.: 6304.92.0000; 9505.90.6000; 6307.90.9889

Mr. J. Maxwell Bleakie
Loretta Lee Limited
65 William St.
Wellesley, MA 02481

RE: The tariff classification of decorative hangings and a gift basket from China.

Dear Mr. Bleakie:

In your letter dated April 13, 2006 you requested a classification ruling.

Three samples were submitted with your request. Styles 07000008B “Spring Wall hanging” and 07000008A “Easter hanging” are comprised of cardboard cut into the shape of 5.5-inch high letters. A piece of plastic foam covered with a printed textile fabric is glued to the face side while a plain piece of fabric is glued to the back. The textile portion is made of 100 percent cotton woven fabric. The letters in style 07000008B form the word "spring" and in style 07000008A form the word “Easter”. The letters are affixed to a piece of ribbon. The ribbon features a loop at each end, which is used to hang the item from a wall.

Style 0600001391A “Holiday Gift Basket” is made from cardboard covered entirely with cotton woven fabric. It is shaped like a bucket and has two textile handles on each side. The exterior of the 7.5-inch high bucket is decorated with ribbon, embroidery and an appliqué.

The applicable subheading for style 07000008B “Spring Wall hanging” will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for style 07000008A “Easter hanging” will be 9505.90.6000, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be Free.

The applicable subheading for style 0600001391A “Holiday Gift Basket” will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The “Spring Wall Hanging” falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 John Hansen at 646-733-3043.


Robert B. Swierupski

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