CLA-2-95:OT:RR:NC:N4:425
Ms. Carol Chen
Bansco Enterprise Limited
1308 Diya Tower Jindi Bldg., Zhongshanyi Rd.
Guangzhou, 510000
China
RE: The tariff classification of four tabletop decorations from China.
Dear Ms. Chen: In your letter dated September 19, 2024, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as Halloween Fabric Table Decor, SKU number BCBS210958, which consists of an assortment of four styles of stuffed textile tabletop decorations. The items depict a skull, jack-o’-lantern, ghost and candy corn and feature an outer fabric of man-made textile fleece, stuffed with man-made fiberfill and include a bag of stones sewn inside to serve as a weight to keep the items standing upright on a flat surface. Each item measures approximately 3.75" (L) x 1.75" (D) x 3.75" (H). The decorations will be marketed and sold separately, exclusively for Halloween.
The applicable subheading for the Halloween Fabric Table Decor, SKU number BCBS210958, skull, jack-o’-lantern, and ghost style decorations, will be 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
The applicable subheading for the Halloween Fabric Table Decor, SKU number BCBS210958, candy corn style decoration, will be 6307.90.9891, Harmonized Tariff Schedule of the United States (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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading 9903.88.15, in addition to subheading 6307.90.9891, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division