CLA-2-95:OT:RR:NC:N4:425
Ms. Wanda Yam
Infinite Seasonal Limited Unit D106, 11/F, Hang Fung Industrial Building Phase 1 2G Hok Yuen Street Hunghom, Kowloon Hong Kong China
RE: The tariff classification of decorative items from China.
Dear Ms. Yam:
In your letter dated August 22, 2020, you requested a tariff classification ruling.
You submitted a photograph and detailed description of an item identified as an Easter wall decoration, item number 211-8109A15, which consists of a circular hanging decoration made of polyester textile fabric depicting a series of thirteen overlapping colored and decorated Easter egg shapes joined together in a circle with and extra egg shape at the bottom center with a textile image of baby chick hatching from it. The item features a ribbon hanging loop and measures approximately 15.25" diameter and .25 “in depth with a 9.75” hanger.
The second item under consideration is described as an Easter door decoration,” item number 211-8122A. The item is composed of 100 percent polyester nonwoven fabric. The item features three stuffed egg-shaped articles, each measuring 5.5 x 4.24 inches, and attached to a satin ribbon with a loop at the top, allowing the decoration to be hung. The three gray eggs are stuffed with polyester filler and depicts a rabbit applique on both ends and a carrot in the middle. Both rabbit appliques have a black and white checkered bow glued to the neck and a polyester pompom for a tail. The orange carrot with green stem applique is glued onto a white pinked edged oval piece of felt that has been glued onto the stuff egg-shaped article. This product is intended to be used and hung on a door as a decoration, and has an overall dimension of 18 X 4.25 X 1 inches.
In your request, you suggest classification as a festive article, this office disagrees. Carrots and generic rabbits are not tied to any particular holiday and the use of this decoration at times other than Easter would not be considered aberrant.
The applicable subheading for item number 211-8109A15, Easter wall decoration will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
The applicable subheading for item number 211-8122A, door decoration will be 6307.90.9891, HTSUS, which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
You have also requested a classification on item number 211-8123A, which item has already been ruled on in ruling N314238 and will not be discussed further in this ruling.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division