The tariff classification of a glitter paper table decoration from China

N300964 October 30, 2018 CLA-2-48:OT:RR:NC:N1:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4823.90.6700 Ms. Kali Shek Silver Timing Ltd. 8/F Pioneer Place 33 Hoi Yuen Road Kwun Tong, Hong Kong HONG KONG RE: The tariff classification of a glitter paper table decoration from China Dear Ms. Shek: In your letter, dated October 4, 2018, you requested a tariff classification ruling. Photos and product information were submitted for our review. The product under consideration is identified as “Patriotic Glitter Paper Table Decoration”. The decoration consists of two star-shaped pieces of die-cut paperboard that assemble to form a three-dimensional star-shaped decoration that sits on a tabletop. The paperboard is fully covered with glitter, is die-cut with several star-shaped openings, and is slotted to assemble the two pieces. The assembled star decoration measures approximately 9 inches high by 9 inches wide. The decoration is packaged for retail sale, and comes in one of three colors per package – red, blue, or silver. In your letter, you suggest that the Patriotic Glitter Paper Table Decoration is classified as a festive article under 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. In order for the star decoration to be classifiable as a festive article, it must be inextricably linked to a particular holiday. Instead, the star motif is not limited to use only in association with the 4th of July. The star can be displayed at any time throughout the year. Therefore, classification in 9505.90.4000, HTSUS, is precluded. The applicable subheading for the Patriotic Glitter Paper Table Decoration will be 4823.90.6700, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. The rate of duty will be free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4823.90.6700, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4819.40.0040, HTSUS, listed above. 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 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division