CLA-2-95:OT:RR:NC:N4:425
Ms. Luann Neuman
Quik Wrap
1161 Symphony Lane Chaska, MN 55318
RE: The tariff classification of textile Christmas and Halloween decorations from China.
Dear Ms. Neuman:
In your letter dated February 19, 2025, you requested a tariff classification ruling.
You submitted a sample of an item identified as a Quick Wrap, item # 70000, Pumpkin Pals, which is an illuminated, printed textile decoration to be secured around vertical surfaces like pillars, trees, posts or columns with four sets of adjustable fabric ties. The man-made woven textile decoration measures approximately 34” wide by 57” long and features battery powered LED illumination that can be activated remotely. The flimsy decoration can only be spot cleaned, and the LED illumination is attached with hot glue. Although you only submitted one sample, you are requesting a ruling on eight additional styles displayed in your catalog. Please remember for future, we have a maximum limit of five items per ruling. The items are sold as decorations for the home specifically for Christmas and Halloween.
Item # 70000 Pumpkin Pals depicts three jack-o’-lanterns and a conical witch hat.
Item # 70001 Ghost Trio depicts three ghosts with a spider, angry black cat and jack-o’-lantern.
Item # 80000 Snowman depicts a snowman with holly leaves and berries.
Item # 80001 Gnome Pals depicts three gnomes with a candy cane, a santa hat and wrapped present.
Item # 80003 Candy Cane depicts a candy cane.
Item # 80005 Ornaments depicts four Christmas tree ball ornaments with crowns.
Item # 80009 Snowflakes-Red depicts snowflakes on a red background.
Item # 80013 Penguin Party depicts three penguins with a candy cane, wrapped presents and a Noel song book.
Item # 80008 Santa depicts Santa Claus and the phrase “Merry Christmas.”
The applicable subheading for item # 80000 Snowman, item # 80001 Gnome Pals, item # 80003 Candy Cane, Item #80005 Ornaments, item # 80013 Penguin Party, and item # 80008 Santa, 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.
The applicable subheading for item # 70000 Pumpkin Pals and item # 70001 Ghost Trio, 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.
Effective March 4, 2025, in accordance with the President’s Executive Order 14195, “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” as amended by the President’s Executive Order 14200, “Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People’s Republic of China,” and further amended by President’s March 3, 2025 Executive Order, “Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.24 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheadings 9905.10.2500 and 9905.90.6000, HTSUS, listed above.
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/.
We are unable to rule on item # 80009, Snowflakes-Red, as the National Import Specialist who would handle this item needs additional information detailing each step in the construction process of this item.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division