NY 871499
APR 03 1992
CLA-2-63:S:N:N3G:345 871499
Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: The tariff classification of a 6-piece satin padded coat
hanger set from Taiwan.
Dear Ms. Webster:
In your letter dated February 12, 1992, you requested a
tariff classification ruling.
The item, Style 92896, consists of three wooden hangers, a
sachet and scented papers. The hangers are composed of a wooden
frame padded with polyester fiber filling and covered with 55
percent cotton and 45 percent polyester woven floral fabric.
The sachet is constructed of the above fabric in the shape
of a heart with lace sewn around the edges. The article is
stuffed with polyester fiber filling and is scented with a
fragrance. It has a ribbon loop attached to the top for hanging.
The scented papers are six 36.5 x 60.5 cm white rectangular
sheets that exude a fragrance. They are of a kind used to line
the drawers of dressers, or to be similarly utilized in other
storage areas. The New York Customs Laboratory reports that the
samples are sheets of uncoated scented paper weighing 118.4 grams
per square meter and composed of chemically bleached kraft pulp
fibers.
The applicable subheading for the hangers will be
6307.90.9480, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles...Other: Other:
Other, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the sachet will be
3307.90.0000, HTS, which provides for preparations for perfuming
or deodorizing rooms...Other. The rate of duty will be 5.4
percent ad valorem.
The applicable subheading for the scented papers will be
4804.39.6040, HTS, which provided for other (than certain
enumerated) uncoated kraft paper weighing 150 g/m or less. The
rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport