CLA-2-95:OT:RR:NC:N4:425
Ms. Melissa Lehmann
M.Z. Berger & Co. Inc.
353 Lexington Avenue, Floor 14
New York, NY 10016
RE: The tariff classification of wall hanging decorations from China.
Dear Ms. Lehmann:
In your letter dated April 15, 2025, you requested a tariff classification ruling.
You have submitted photographs and a detailed description of two items, style number DSG666, Halloween
Canvas Advent Calendar, and style number POG207, Christmas Advent Calendar. Although you refer to
them as advent calendars, the items are not calendars of 4910. Many previous rulings consider advent
calendars as decorations not real calendars. Each item is hung on a wooden dowel with a thin cotton rope
attached at both ends of the dowel to facilitate hanging on a wall. Both items have a plain back and measure
approximately14 inches wide x 22 inches tall.
The first style, number DSG666, Halloween Canvas Advent Calendar, consists of a wall-hanging decoration
made of canvas. There are 31 pockets with embroidered numbers to count down to Halloween. A felt day
marker is included in the shape of a mickey mouse head, that, when moved each day to the next pocket,
counts down the days until Halloween. The item features a prominent banner at the top, with the words
“Happy Halloween.” The item features depictions of Disney Characters in costumes, jack-o’-lanterns, ghosts
and spiders in webs. The item will be marketed and sold exclusively as a decoration for Halloween.
The second style, number POG207 - Christmas Advent Calendar, features characters from Disney’s Winnie
the Pooh. The construction of this item is similar to the Halloween Canvas Advent Calendar. There are 25
pockets with embroidered numbers to count down to Christmas. A felt day marker is included in the shape of
a snowflake. The item features a depiction of all the Winnie The Pooh characters decorating a Christmas tree
with the phrase “Holly, Jolly, Christmas!” printed at the top. The item feature depictions of ball ornaments,
wrapped presents, holly leaves and berries. The item will be marketed and sold exclusively as a decoration
for Christmas.
The applicable subheading for style DSG666, Halloween Canvas Advent Calendar, will be 9505.90.6000
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: Other:
Other.” The rate of duty will be Free.
The applicable subheading for style number POG207 - Christmas Advent Calendar, will be 9505.10.2500,
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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, 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. 9903.01.24, in addition
to subheadings 9505.90.6000, and 9505.10.2500, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheadings 9505.90.6000, and 9505.10.2500, 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/.
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