CLA-2-63:OT:RR:NC:N3:351
TARIFF NO: 6307.90.9889; 9903.88.15
Ms. J Marina Chiu
Champ Home Decorations Co., Ltd.
2F-1, NO 666, SEC. 2, Wucyuan west Rd. Nantun Dist.
Taichung China
RE: The tariff classification of a textile decorative pumpkin from China
Dear Ms. Chiu:
In your letter dated October 9, 2019, you requested a tariff classification ruling.
You submitted pictures and a detailed description of a stuffed pumpkin, item 20HF019MW. The stuffed pumpkin is composed of an acrylic knit fabric wrapped with a burlap rope trim and a polyethylene stem. The inside of the knit fabric will be stuffed with either polyester fibers or Styrofoam. The stuffed pumpkin is a decorative item that will be used in the home for the autumn season.
You suggest that the stuffed pumpkin could be classified under subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other. However, as these items are designed as decorations and marketed as such and are not designed for amusement, these items cannot be considered toys of heading 9503. You also suggest that these items could be classified under subheading 9505.10.2500, HTSUS which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other. The stuffed pumpkin can be displayed during the autumn season and is not specifically related to the celebration of Halloween. Therefore, these decorations are not recognized as festive motifs for Halloween and are not classified in heading 9505.
The applicable subheading for the stuffed pumpkin, item 20HF019MW will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 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 6307.90.9889, 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 the 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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division