CLA-2-68:OT:RR:NC:N1:128
9903.01.32
Ms. Regina Woody
Hobby Lobby Stores
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of diorama decorations from Vietnam.
Dear Ms. Woody:
In your letter dated August 25, 2025, you requested a tariff classification ruling.
The merchandise under consideration is described as SKU 446386 Yellow Long Grass, SKU 1363035 Large
Dead Fall, SKU 1192616 Hay Bales, SKU 130286 Talus Coarse Brown (Pea Gravel), and SKU 449199
Gravel (Pea Gravel). From the information you provided, these items are designed for use in dioramas, train
sets, and other similar projects.
SKU 446385 Yellow Long Grass is a 2g package of coconut palm (Cocos nucifera) fiber strands. Coconut
palm fiber is a natural unspun textile fiber and thus qualifies as a plaiting material.
SKU 1363035 Large Dead Fall is a 50g package of small tamarind (Tamarindus indica) branches with bark.
SKU 1192616 Hay Bales is a package containing 5 round, miniature hay bales and 16 rectangular, miniature
hay bales. The round hay bales measure 0.95 inches in diameter, while the rectangular hay bales measure
0.45 inches long by 0.55 inches wide x 1.08 inches high. Both styles are constructed from compressed,
coiled or agglomerated coconut palm (Cocos nucifera) fiber strands. As noted above, coconut palm fiber is a
plaiting material.
SKU 449199 Gravel (Pea Gravel) consists of granules of crushed natural sandstone and limestone which
have been coated in paint.
SKU 130286 Talus Coarse Brown (Pea Gravel) is made of irregularly-shaped granules of plaster of Paris
painted to resemble natural stone.
The applicable subheading for SKU 446385 Yellow Long Grass will be 1401.90.4000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Vegetable materials of a kind used primarily for
plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw,
and lime bark): Other: Other.” The general rate of duty will be 3.2 percent ad valorem.
The applicable subheading for SKU 1363035 Large Dead Fall will be 4403.99.0195, HTSUS, which provides
for “Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared: Other: Other: Other:
Other.” The general rate of duty is free.
The applicable subheading for SKU 1192616 Hay Bales will be 4602.19.8000, HTSUS, which provides for
“Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from
articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Other.” The general
rate of duty will be 2.3 percent ad valorem.
The applicable subheading for SKU 449199 Gravel (Pea Gravel) will be 6802.10.0000, HTSUS, which
provides for “Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face
of which is capable of being enclosed in a square the side of which is less than 7 cm; Artificially colored
granules, chippings and powder.” The general rate of duty will be 4.8 percent ad valorem.
The applicable subheading for SKU 130286 Talus Coarse Brown (Pea Gravel) will be 6809.90.0000,
HTSUS, which provides for “Articles of plaster or of compositions based on plaster: Other articles.” The
general rate of duty will be Free.
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 Vietnam will
be subject to an additional 20 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. 9903.02.69, in addition to subheadings
1401.90.4000, 4602.19.8000, 6802.10.0000, and 6809.90.0000, HTSUS, listed above. Goods of subheading
4403.99.0195 are excepted from reciprocal tariffs. At the time of entry, you must report 9903.02.32 in
addition to subheading 4403.99.0195.
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 Nicole Sullivan at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division