The tariff classification of a Santa Greeting Card Holder from China

N240882 May 16, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9817.95.05 Ms. Dianna Garren EMO Trans Incorporated 20 Southwoods Parkway, Suite 500 Atlanta, GA 30354 RE: The tariff classification of a Santa Greeting Card Holder from China Dear Ms. Garren: In your letter dated April 5, 2013, you requested a tariff classification ruling on behalf of your client, International Greeting. You submitted a sample of an item you call the Santa Greeting Card Holder, style IG62326. The greeting card holder consists of die-cut pieces of textile woven fabric made up to look like a Santa Claus.  The greeting card holder measures 45”L x 17.75”W. Five strips of clear plastic sheeting are sewn across the front of the holder to create ten 7”W x 2.75”H pockets to display greeting cards. A satin ribbon attaches to the back of the Santa hat to hang the card holder from a hanger. The applicable subheading for the Santa Greeting Card Holder, style IG62326, 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 say in your letter that this item should be classified under subheading 9505.10.2500 as a festive article. However, utilitarian articles are excluded from classification as festive articles under heading 9505, HTSUS, per Legal Note (1)(v) to Chapter 95. Although excluded from heading 9505, utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. Subheading 6307.90 is one of the specifically cited tariff numbers eligible for duty free treatment. Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the applicable secondary subheading for the Santa Greeting Card Holder, style IG62326, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheading… 6307.90…the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a 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/. The sample will be returned. 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