CLA-2-95:OT:RR:NC:N4:425
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of a “Fabric Hanging Plaque” from China.
Dear Mr. Vu:
In your letter dated July 2, 2013, you requested a tariff classification ruling.
You submitted three samples of a “Fabric Hanging Plaque” identified as (WIC) 277180. The plaques are all constructed of stitched felt designs that measure approximately 6-1/4” x 7-1/2” and are affixed to 8” x 9” pieces of medium density fiberboard (MDF). Each design has a knotted cord loop at the top for hanging.
The first style, “Joy”, has felt applique letters forming the word “Joy”. The letter “o” in the word “Joy” is in the shape of a simulated Christmas tree ball ornament with a crown and hanging loop.
The second style, “Peace”, has felt applique letters forming the word “Peace”. The letter “a” in the word “Peace” is in the shape of a simulated Christmas tree ball ornament with a crown and hanging loop.
The third style, “Noel”, has felt applique letters forming the word “Noel”. The letter “o” in the word “Noel” is in the shape of a simulated Christmas tree ball ornament with a crown and hanging loop. The word “Noel” is an alternate word for Christmas derived from the French word “Noël”.
The three styles of the “Fabric Hanging Plaque” will be marketed and sold only as hanging decorations for Christmas.
Your samples are being returned to you as you requested.
The applicable subheading for (WIC) 277180 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.
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 Wayne Kessler at (646) 733-3026.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division