CLA-2-63:OT:RR:NC:N4:351
Mr. Simon Slyper
Amscan Inc.
80 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of a dream catcher from China
Dear Mr. Slyper:
In your letter, dated December 28, 2018, you requested a tariff classification ruling. Product information and a sample were submitted for our review.
The “Dream Big Dream Catcher,” Item number 474493, is a decorative article. It consists of a vertically oriented plastic ring, across the middle of which nylon strings are intertwined to form a loose web. A few small plastic beads adorn the strings at intervals. The plastic ring is also tightly wrapped with a thin faux suede strip. Below the ring is mounted a piece of medium density fiberboard (MDF) with the words “Dream Big” printed on it. Three brightly dyed feathers dangle from cords across the bottom. The complete dream catcher measures approximately 11” long and 5” wide.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The “Dream Big Dream Catcher” is such a composite article. A determination as to essential character is necessary.
You propose classification of the dream catcher as a printed article in subheading 4911.99.80000, HTSUS. We disagree. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The General ENs to Chapter 49 state, “With the few exceptions referred to below, this chapter covers all printed matter of which the essential nature and use is determined by the fact of it being printed with motifs, characters or pictorial representations.” It is the opinion of this office that even if the printed words, “Dream Big,” were removed, the article under consideration would still be decorative and would still have the recognizable identity, nature and use of a dream catcher. The printed words merely provide additional decoration.
The essential character of the dream catcher is imparted by the intertwined nylon rope, since it was designed to mimic a spider’s web and is inherently marketed as an article used to catch bad dreams.
Therefore, the applicable subheading for the dream catcher will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 4.5 percent ad valorem.5607.50.4000, HTSUS, which provides for which provides for twine, cordage . . . whether or not plaited or braided . . . of other synthetic fibers . . . other.
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.
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, 5609.00.3000, 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 5609.00.3000, 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 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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division