CLA-2-95:OT:RR:NC:N4:425
Ms. Windy Chen
Bansco Enterprise Limited
RM. 1607, Diya Tower, Jindi Bldg.
Zhong Shan Yi Rd.
Guangzhou
China
RE: The tariff classification of a Christmas decoration and other articles from China.
Dear Ms. Chen:
In your letter dated June 30, 2021, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item which you identify as Christmas Snowman Gnome Picks, which consists of an assortment of four styles of yard stakes. The yard stakes are designed to be displayed by inserting them into loose soil. The articles measure approximately 18” in height and feature the head of either a snowman or a gnome. The heads are composed of polyester fabric and polyester fiber stuffing and are attached to the top of a bamboo stake. The two snowman styles feature scarves and top hats decorated with holly leaves and holly berries. The two gnome styles feature long beards and pointed hats, also decorated with holly leaves and holly berries.
You also submitted photographs and a detailed description of an item which you identify as Christmas Elf Leg Picks, which consists of an assortment of four styles of yard stakes. The yard stakes are designed to be displayed by inserting them into loose soil. The articles measure approximately 18” in height and feature a leg and the curled-up shoe of an elf. The elf legs are composed of polyester fabric and polyester fiber stuffing and are attached to the top of a bamboo stake. All styles feature either a bow or some version of holly berries and holly leaves.
Although you suggest in your request that all of these items are correctly classified as Christmas decorations, the gnome is a creature associated with folklore tradition in Scandinavia, not the United States. Further, an elf is not a recognized festive character or motif. Therefore, neither of these items can be considered festive articles of heading 9505.
The applicable subheading for the Snowman style yard stakes will be 9505.10.2500, 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: Christmas ornaments: Other: Other.” The rate of duty will be Free.
The applicable subheading for the Elf leg and Gnome style yard stakes will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” The duty rate 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 World Wide Web at https://hts.usitc.gov/current.
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