The tariff classification of a household decoration from China

N287929 August 1, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Jo-Ann Wienecke GEODIS USA, Incorporated 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a household decoration from China Dear Ms. Wienecke: In your letter dated July 3, 2017, you requested a tariff classification ruling on behalf of your client, Big Lots Stores, Incorporated. You submitted a photograph of an item you call “Cone Tree with Snowflakes,” item number XRD1125/SKU#810351749. The cone tree is composed of a Styrofoam cone that has been covered in 100 percent fiber polyester pile fabric (faux fur), with several plastic snowflakes attached. The item is a tabletop decoration that is 15-1/2" in height and measures 6" in diameter. In your letter, you suggest that the Cone Tree with Snowflakes may be classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof. However, the cone tree as designed is not a recognized symbol of Christmas and is not limited to use during the holiday. The applicable subheading for the Cone Tree with Snowflakes, item number XRD1125/SKU#810351749 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division