CLA-2-69:OT:RR:NC:N4:422
Ms. Melissa Lehmann
M. Z. Berger & Co, Inc.
353 Lexington Avenue
New York, NY 10016
RE: The tariff classification of four LED ceramic decorations from China
Dear Ms. Lehmann:
In your letter dated October 16, 2024, you requested a tariff classification ruling. Photographs and hang tags were submitted along with your request.
The articles under consideration are four of Disney’s “The Nightmare Before Christmas” LED ceramic decorations, item numbers, NBG547 – Jack and Sally Valentine's Day light-up tree, NBG548 - The Nightmare Before Christmas light-up tree, NBG550 – Jack Skellington light-up tree, and NBG551 – Oogie Boogie light-up tree.
The ceramic articles are for indoor décor and are placed on a tabletop. You have indicated that the light-up trees are made of stoneware ceramic and contain plastic-colored light bulbs. The ceramic decorations all measure approximately 2.75 inches wide by 4.5 inches tall by 2.75 inches deep. A 1-watt LED light is included in the product, which is powered by 2x LR44 button cell batteries, which are not included.
Item number NBG547 - Jack and Sally Valentine's Day light-up tree, is a red tree with white and pink plastic light bulbs. Jack and Sally appear inside a heart-shaped motif on the top of the tree.
Item number NBG548 - The Nightmare Before Christmas light-up tree is a green tree, with
white and yellow plastic light bulbs. A white ghoul appears inside a shamrock-shaped motif on the top of the tree.
Item number NBG550 - Jack Skellington light-up tree, is a black tree, with orange and purple plastic light bulbs. An orange jack-o-lantern appears on the top of the tree.
Item number NBG551 – Oogie Boogie light up tree, is a brown tree, with orange and yellow plastic light bulbs. Oogie Boogie appears on the top of the tree.
The items are composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the ceramic figures can still perform the primary role as a decoration. Therefore, it is the opinion of this office that the ceramic decoration provides the essential character within the meaning of GRI 3(b).
The applicable subheading for the four LED ceramic decorations, item numbers NBG547 – Jack and Sally Valentine's Day light-up tree, NBG548 - The Nightmare Before Christmas light-up tree, NBG550 – Jack Skellington light-up tree, and NBG551 – Oogie Boogie light-up tree will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6913.90.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5% 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 6913.90.5000, 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 and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division