CLA-2-56:OT:RR:NC:TA:350
Ms. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of an artificial snow blanket and artificial snow fluff, from China.
Dear Ms. Young:
In your letter dated April 16, 2012, you requested a tariff classification ruling.
You submitted two representative samples which were identified as styles UPC# 340724410106 and UPC# 340720264536, respectively.
The first item, described as an Artificial Snow Fluff Blanket (UPC# 340724410106), consists of a wadding material that is rectangular in configuration and measures approximately 6' x 4' x 2" thick. The blanket is composed of 100 percent polyester man-made fibers.
The second item, described as Artificial Snow Fluff (UPC# 340720264536), consists of rather amorphous pieces of wadding material that is similar in construction and composition to the item described above.
While you state in your letter that these two items will be stocked during the Christmas Holiday season, they do have various other applications, which are not directly related to any type of festive holiday.
The applicable subheading for item UPC# 340724410106 will be 5601.22.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … wadding in the piece, … of man-made fibers. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for item UPC# 340720264536 will be 5601.22.0090
Harmonized Tariff Schedule of the United States (HTSUS), which provides for … articles of wadding, of man-made fibers. The duty rate will be 6.3 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/.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division