CLA-2-56:OT:RR:NC:N3:351
Ms. Lesa Hubbard
JC Penney
2401 South Stemmons Freeway, Suite 4000 Lewisville, TX 75067
RE: The tariff classification of garlands from China
Dear Ms. Hubbard:
In your letter dated January 10, 2022, you requested a tariff classification ruling on various garlands. Samples and photographs of the garlands were provided to this office. The samples will be retained for training purposes.
Item #330523-A, described as a “textile string garland,” is intended to be used as a decoration in the home. The garland is constructed of pompons made of 100 percent polyester yarn, wooden beads, and styrofoam pumpkins strung on a 3-ply twisted string composed wholly of polyester. The garland features seventeen pink and seventeen turquoise pompons, seventeen brown and seventeen white painted wooden beads, and seven white painted styrofoam pumpkins strung on a six-foot string. The string is looped at each end to be hung.
Item #330523-B, described as a “textile string garland,” is intended to be used as a decoration in the home. The garland is constructed of multi-colored pompons made of 100 percent polyester yarn strung on a 3-ply twisted string composed wholly of polyester. The garland features thirteen yellow, turquoise, pink, green, orange, and purple pompons, measuring .75 inches in diameter, strung on a six-foot string. The string is looped at each end to be hung.
Item #330523-C, described as a “textile string garland,” is intended to be used as a decoration in the home. The garland is constructed of pompons made of 100 percent polyester yarn and styrofoam hearts strung on a 3-ply twisted string composed wholly of polyester. The garland features forty-nine red pompons and six white styrofoam hearts strung on a six-foot string. A 3-inch styrofoam heart is inserted between every seven pompons. The string is looped at each end to be hung.
Item #330523-D, described as a “textile string garland,” is intended to be used as a decoration on a Christmas tree. The garland is constructed of pompons made of 100 percent polyester yarn and plastic strips; the strip meets the tariff definition of textile, strung on a 3-ply twisted string composed wholly of polyester. The garland features pompons with plastic strips strung on a six-foot string. The string is looped at each end to be hung. You have supplied documentation showing that the pompom garland will be marketed and sold as a Christmas tree decoration exclusively during the Christmas season.
You have suggested that Item #330523-A, should be classified under subheading
4420.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Statuettes and other ornaments, of wood.” We disagree. The wooden beads are less by weight and value than the textile components.
The applicable subheading for Item #330523-A will be 5609.00.3000, HTSUS, which provides for “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. You proposed all three Items #330523-B, #330523-C, and #330523-D should be classified under subheading 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We disagree. According to Note 1 to Chapter 63, HTSUS, Subchapter 1 applies only to made up articles, of any textile fabric. As these garlands are not made of any textile fabric, classification under subheading 6307.90.9891, HTSUS, is precluded. The applicable subheading for Item #330523-B and Item #330523-C” will be 5609.00.3000, HTSUS, which provides for “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.
The applicable subheading for Item #330523-D 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5609.00.3000, HTSUS, unless specifically excluded, are subject to an additional 25 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 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division