CLA-2-63:OT:RR:NC:N3:351
James B. Hotze
President
Fremont Die Consumer Products, Inc.
1709A Endeavor Drive
Williamsburg, VA 23185
RE: The tariff classification of fuzzy dice from China and Hong Kong
Dear Mr. Hotze:
In your letter dated May 20, 2008, you requested a tariff classification ruling.
The submitted samples are fuzzy dice. You state that they are sold as decorative automotive accessories, household decorations, and stuffed plush toys for children. The dice are cube-shaped and measure approximately 3” x 3” x 3”. They are covered with plush textile fabric. One side of each die features the logo of the New York Islanders hockey team and the other five sides have the usual die dot markings.
The applicable subheading for the fuzzy dice 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.
You suggest that the fuzzy dice be classified under HTSUS subheading 8708.99.8180. which provides for parts and accessories of…motor vehicles…: Other…accessories: Other: Other: Other: Other: Other: Other. For tariff purposes they are not considered to be an accessory to an automobile or any other vehicle of Chapter 87.
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/.
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