The tariff classification of a ceramic decoration from China

N316461 December 21, 2020 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6913.90.5000; 9903.88.15 Mr. Mark S. Davies Lowe’s/LG Sourcing, Inc. 1000 Lowe’s Blvd. Mooresville, North Carolina 28117 RE: The tariff classification of a ceramic decoration from China Dear Mr. Davies: In your letter dated December 14, 2020, you requested a tariff classification ruling. A picture of the item was submitted along with your ruling rquest. The merchandise under consideration is a ceramic turkey, item number, 3639295. The turkey is designed for indoor decoration and is to be placed on a tabletop, mantel or shelf. You have indicated that the turkey is made of earthenware ceramic. The item measures approximately 8.8 inches long by 8.7 inches in height and 8.3 inches wide. The turkey is cream in color with light green accents. It features an iron hangtag that is attached to twine, which is tied and hangs around the turkey’s neck. The iron hangtag measures approximately 3 inches long by 1.5 inches high. The words “Happy Thanksgiving” is written in orange cursive onto its surface. You have suggested that this item is correctly classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles: parts and accessories thereof: other: other. However, we do not agree that this item is correctly classified in the subheading that you have suggested. A generic turkey is not festive. The hangtag is removable and once removed, the item has no linkage to Thanksgiving. It would not be considered aberrant to display this item year round. Therefore, classification of the ceramic turkey is 9505.90.6000 is precluded. The applicable subheading for the ceramic turkey, item number, 3639295, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6913.90.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5% 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 6913.90.5000, 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 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division