CLA-2-63:RR:E:NC:N3:351
Nicole L. Delfosse
Miles Kimball Co.
250 City Center
Oshkosh, WI 54906
RE: The tariff classification of clothing for plastic geese, from China
Dear Ms. Delfosse:
In your letter dated Sept. 27, 2010, you requested a tariff classification ruling.
You submitted pictures of plastic decorative geese dressed in clothing made specifically for them. You state that you manufacture the geese in this country but import the 100% polyester clothing from China.
The outfits resemble football uniforms, a scarecrow, a turkey, a decorated Christmas tree, and a wrapped Christmas gift.
The applicable subheading for the outfits resembling football uniforms, a scarecrow, and a turkey will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
The applicable subheading for the outfits resembling a decorated Christmas tree and a wrapped Christmas gift will be 9505.10.2500, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division