CLA-2-83:OT:RR:NC:N5:121
Jennifer Horvath
Braumiller Law Group, PLLC
5220 Spring Valley Road ,Suite 200 Dallas, TX 75254
RE: The tariff classification of a metal wreath hanger from China
Dear Ms. Horvath:
In your letter dated October 24, 2024, you requested a tariff classification ruling on behalf of OIC Products, LLC dba Haute Décor.
The item under consideration is described as the AdaptTM Adjustable Wreath Hanger with Stamped or Printed Holly Patterns. This article functions to hang a wreath on a door. It is made of two steel pieces: the top assembly that hangs over the door, and the bottom hooked assembly that holds the wreath and that can slide to adjust the height of the wreath. A holly pattern is stamped or printed on the portion of the hanger that is visible on the side of the door that does not display the wreath. It will be imported in a selection of finishes.
In your ruling request you suggest that the AdaptTM Wreath Hanger with holly leaf motif is classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Chapter 95, Chapter Note 1(x) excludes from Chapter 95, “Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).” Because this article has a utilitarian function, to hold a wreath, it is excluded from Chapter 95. Although you provided examples that you suggested were similar, they were not applicable.
The applicable subheading for the AdaptTM Adjustable Wreath Hanger with Stamped or Printed Holly Patterns will be 8302.50.0000, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. 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 8302.50.0000, 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 8302.50.0000, 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, including information on exclusions and their effective dates, 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/programs-administration/trade-remedies, 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 at https://hts.usitc.gov/.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division