CLA-2-63:RR:NC:TA:352 F81160
Ms. Becky Fujan
Tender Heart Treasures, Ltd.
10917 Harry Watanabe Parkway
Omaha, Nebraska 68128
RE: The tariff classification of a miniature decorative shoe and miniature decorative hat from China.
Dear Ms. Fujan:
In your letter dated December 14,1999 you requested a tariff classification ruling.
Two samples of miniature decorative objects accompanied your request for a ruling. The first, designated as style 48256, is a miniature decorative hat that measures 5 inches in diameter. It is manufactured substantially from man-made fiber knit pile fabric with lesser quantities of woven man-made fiber fabric. The rim of the hat is reinforced with paperboard while the crown of the hat has been stuffed with polyester Fiberfil. The hat is decorated with faux pearls, ribbon and textile fabric roses. This hat is Victorian in style and has been manufactured to provide a decorative accent in the household.
Style 48259 is a miniature shoe that measures approximately 5 inches in length. It is constructed using a plastic superstructure and has been covered with man-made fiber woven fabric. This Victorian style miniature shoe has been decorated with feathers, faux pearls and a woven fabric rose. This shoe has been designed as a decorative accent
The applicable subheading for the miniature hat and miniature shoe will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 percent ad valorem when imported in either 1999 or 2000.
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 Alan Tytelman at 212-637-7092.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division