CLA-2-63:OT:RR:NC:N3:351
Mr. Ryan Lickfeld
Geodis USA Inc.
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a gnome decoration from China
Dear Mr. Lickfeld:
In your letter dated July 9, 2025, you requested a tariff classification ruling on behalf of your client, CVS
Pharmacy, Inc. In lieu of a sample, photographs of a gnome decoration were provided with your request.
SKU# 650338, described as a “Standing Gnome Figure” is a cream-colored textile decoration for the
Christmas season. The bearded gnome is composed of 100 percent polyester woven, dyed fabric and stuffed
with polyfiber. Inside the gnome’s unstuffed body is an iron spring which allows it to swing back and forth.
The gnome is weighed down with plastic and gravel at the bottom of its shoes to maintain an upright
position. The gnome features a stuffed conical hat with gold holly leaves and white berries, a stuffed 100
percent polyester nonwoven nose, and two stuffed arms and legs. The gnome weighs 1.42 pounds and
measures 20 inches in height by 7 ½ inches in width.
You suggested the gnome decoration should be classified under subheading 9503.00.0090, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and
similar wheeled toys; dolls carriages; dolls, other toys; reduced-scale (“scale) models and similar recreational
models, working or not; puzzles of all kinds; parts and accessories thereof: Other.” We disagree. The gnome
decoration is not a toy principally designed for amusement. Rather, it is a household decorative article
designed and intended to be used as a display item. The item’s construction, the general physical
characteristics of the item, as well as its intended use indicate that the item is decorative in nature. The
gnome decoration does not offer any significant play value as a toy, therefore classification in heading 9503
is precluded.
The applicable subheading for gnome decoration will be 6307.90.9891, 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.
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 subheading 6307.90.9891, 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. At this time products from all 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., 9903.01.25, in addition to subheading
6307.90.9891, HTSUS, listed above.
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 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 6307.90.9891, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Kristine Dodge at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division