CLA-2-63:OT:RR:NC:N3:351
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of door hangers from China
Dear Ms. Kessens:
In your letter dated March 24, 2015 you requested a tariff classification ruling.
Your request included a photograph of three items you describe as “Felt Door Hangers with Jingle Bells,” Item 15751701. The door hangers are assembled from three strips of felt, each one slightly longer and wider than the next, stacked on top of one another and sewn together. The felt is then attached to a plastic ring to hang on a door knob. The item is decorated with a felt bow, three felt motifs and three iron jingle bells. The felt bow is attached to the top of the item just below the plastic ring and the felt motifs and jingle bells are equally spaced along the felt strip. The three motifs on each door hanger are identical; depicting either a wrapped gift, snowflake or set of red and white striped candy canes. The items will be sold during the Christmas holiday season.
Your ruling request suggests the items may be classified under subheading 8306.10.0000, Harmonized Tariff Schedule of the United States (HTSUS). In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
A review of the ENs for heading 8306, HTSUS, the provision for “Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal ….,” indicate in pertinent part that “this heading at (A) “Bells, Gongs and the Like, Non-Electric” does not include: (f) “Articles incorporating bells, e.g., dog collars (heading 4201), certain musical instruments (e.g. tambourines) (Chapter 92), toys (heading 9503), fishing rod bells mounted on external clams, clips or other devices (heading 9507).” This exclusion at (f) is especially applicable where the bells do not overwhelmingly impart the essential character to the good or goods.
The applicable subheading for the felt door hanger with the snowflake motif will be 6307.90.9889, HTSUS, 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.
The applicable subheading for the felt door hangers with the candy cane and wrapped gift motifs will be 9505.10.2500, 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division