The tariff classification of textile-covered decorations from China

N238351 March 12, 2013 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Nicole White Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of textile-covered decorations from China Dear Ms. White: In your letter dated February 6, 2013, you requested a tariff classification ruling on behalf of your client, Hancock Fabrics Incorporated, of Baldwyn, Mississippi. You supplied three samples of textile covered decorations. The first, vendor item #67804670, is a Lying Deer. The deer is made up with textile fabric glued over foam that has been molded to shape. The deer, measuring 8” tall and 9” wide, is finished with plastic eyes, yarn snowflakes and wooden antlers made from branches. Brown Tree, vendor item #67804468, is a decoration made up with textile fabrics glued over tree-shaped foam. The tree stands with a small rectangle-shaped, fabric-covered foam base with a wooden stick that supports the tree. The tree measures 17” tall and 11” at its widest point. The boughs of the tree are trimmed with plaid fabric and patches of textile fabrics decorated with buttons and yarn glued across the tree. The last sample, vendor item #67804544, is a Sitting Deer. This decoration is also made up from textile fabrics glued over shaped foam and measures 6” high and 3” wide. The item has two 6”- long strips of textile fabric for legs that can dangle from a shelf or table with stuffed feet sewn on the ends. The deer is decorated with wooden antlers made from branches, a fabric nose, stuffed handless arms, a fabric patched pocket in front with a button, and a scarf tied at the neck. The applicable subheading for the Lying Deer #67804670, Brown Tree #67804468 and Sitting Deer #67804544 will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest classification for the above listed articles in subheading 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” You state in your letter that the three items will each have hangtags with wording suggesting use during Christmas. However, the items are merely associated with the winter season not just Christmas or limit their use to Christmas. While trees and deer can be associated with the holiday, this tree and deer are not recognized festive motifs. 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/. The samples will be returned as requested. 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, Thomas J. Russo Director National Commodity Specialist Division