The tariff classification of shrubbery covers from China

N035568 August 20, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9817.95.05 Yolanda Landau Geodis Wilson 75 Northfield Avenue Edison, NJ 08837 RE: The tariff classification of shrubbery covers from China Dear Ms. Landau: In your letter dated August 11, 2008, you requested a tariff classification ruling. The “Winter Pals” consists of three protective covers for shrubbery, made of non-woven textile fabric. They are designed to be placed over outdoor plants and shrubs to protect them against winter snow and cold. Each protective cover measures approximately 110 x 90 centimeters and is a three-dimensional representation of the head and face of a snowman, Santa Claus, or Rudolph the Red Nosed Reindeer. Style # 11702, Snowman, features coal-like eyes and mouth and a carrot nose. Style # 11700, Santa, features a traditional-looking Santa Claus wearing a Santa hat. Style 11710, Rudolph, has attached antlers and a large, red nose. Although Style 11700, Santa, and Style 11710, Rudolph, are three-dimensional representations of recognized festive motifs, utilitarian articles are excluded from classification under heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), per chapter note 95(v). However, although excluded from heading 9505, HTSUS, since the Santa Claus and Rudolph are utilitarian articles in the form of three-dimensional representations of a symbol or motif clearly associated with a specific holiday (Christmas) in the United States, they are eligible for duty-free treatment in subheading 9817.95.05, HTSUS, because items classifiable in subheading 6307.90 are specifically included in this duty-free provision. The generic snowman is not a recognized festive symbol of Christmas and is not eligible for duty-free treatment in 9817.95.05, HTSUS. The applicable subheading for Styles 11700, 11710, and 11702 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable secondary subheading for Style 11700, Santa, and Style 11710, Rudolph, will be 9817.95.05, HTSUS, which provides for "Articles classifiable in subheadings… 6307.90…the foregoing meetings the descriptions set forth below: Utilitarian articles in the form of a three three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States." The rate of duty will be Free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division