CLA-2-67:OT:RR:NC:N4:415
Ms. Kali Shek
Silver Timing Ltd
8/F, Pioneer Place
33 Hoi Yuen Road
Kwun Tong, Hong Kong
China
RE: The tariff classification of artificial bird ornaments from China.
Dear Ms. Shek:
In your letter dated October 12, 2018, you requested a tariff classification ruling.
Samples were submitted and will be retained as requested.
The products under review are artificial bird ornaments that feature a body made of polystyrene foam and tails and wings made from feathers. They all feature a metal alligator clip on the bottom. The samples provided came in four different styles. Two styles are painted to more closely resemble actual birds and feature prominent greenish colored tail feathers. The two other styles are more decorative. One is covered in gold glitter and has several small pieces of a knit mesh fabric embellished with glitter attached. The other is covered with silver glitter and is enhanced with silver sequins and beads. Both of these styles also feature prominent tail feathers.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. It is the opinion of this office that as the feathers provide these artificial birds with the general appearance of a bird, while also providing visual impact to the ornament, they are what imparts the essential character to these articles within the meaning of GRI 3(b).
The applicable subheading for these artificial bird ornaments will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[s]kins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): [a]rticles of feathers or down.” The column one, general rate of duty is 4.7 percent ad valorem.
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 at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 6701.00.30, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6701.00.3000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
This merchandise may be subject to restrictions and/or requirements administered by the U.S. Fish and Wildlife Service, Office of Law Enforcement (Telephone: 703-358-1949, Fax: 703-358-2271, E-mail: [email protected]). We strongly suggest that you contact that office before you attempt to import these goods.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division