The tariff classification of decorative stylized pumpkin from China

N309134 January 31, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of decorative stylized pumpkin from China Dear Mr. Kenny: In your letter dated January 22, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Your letter was accompanied by a sample. The sample was mutilated during examination. The submitted sample, item #417272 (ZA90009C-1), is described as a “Table Top Pumpkin.” This item is a decoration for use in the home during autumn. It is approximately 5 inches tall and 4 inches wide. It has the general shape of a pumpkin with an outer surface made from a cotton and polyester, black and white checker patterned woven fabric. To assemble, the fabric is cut into a 3 inch wide strip and sewn together lengthwise to form a tube. The tube of fabric is then filled with fiber filling. The stuffed fabric has a one inch diameter and is intertwined to form the body of the “pumpkin.” The “pumpkin” has a representation of a leaf made from textile fabric, stem made from pieces of twisted yarn, and a wire branch, which is wrapped with brown paper tape that is glued at the top in the center. This item is also offered in three additional colors and patterns: #417272 (ZA90009A-1), “Orange and White Checkered Pattern”; #417272 (ZA90009B-1) “Grey and White Checkered Pattern”; and #417272 (ZA90009D-1) “Blue, Orange, Brown & White Plaid Pattern.” In your request, you suggested that this autumn decoration could potentially be classified under 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage, and fruit of man-made fibers. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” Per the ENs, the article must resemble the natural product, and this office agrees with the point made in your submission that this “pumpkin” is “highly stylized” and “might not be recognizable as such taken out of its home decorative context.” Due to this fact, this office is of the opinion that this product would not qualify for classification under heading 6702, HTSUS. The applicable subheading for the “Table Top Pumpkin” will be 6307.90.9889, HTSUS, which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 this ruling, contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division