CLA-2-63:OT:RR:NC:N3:351
Mr. Ryan Lickfeld
Geodis USA LLC
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a peacock decoration from China
Dear M. 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 the peacock decoration were provided with your request.
SKU #649541, described as a “Plush Peacock Figure” is a textile decorative shelf sitter with dangling legs.
The peacock is composed of 100 percent polyester plush woven, dyed fabric stuffed with polyfiber and a bag
of gravel inside the body to maintain an upright position. The peacock features a hot pink chicken feather
sewn to the top of its head, two embroidered eyes, and two sewn-on wings adorned with plastic gems, gold
embroidery, and edged with purple yarn. The peacock measures 16 inches in height by 5 inches in width and
weighs .62 pounds.
You suggested the “Plush Peacock Figure” 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, other toys…puzzles of all kinds; parts and accessories thereof…Other.” We
disagree. The “Plush Peacock Figure” 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, as well as its intended use indicate that the item is decorative in nature. The
Plush Peacock Figure does not offer any significant play value as a toy, therefore classification in heading
9503 is precluded.
The applicable subheading for the “Plush Peacock Figure” 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 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 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 Kristine Dodge at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division