The tariff classification of a snake decoration from China

N321330 September 22, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Kim Benedetto Seasons USA Inc. 2041 Genesee Street Utica, NY 13501 RE: The tariff classification of a snake decoration from China Dear Ms. Benedetto: In your letter dated August 31, 2021, you requested a tariff classification ruling. In lieu of a sample, photographs of a snake decoration were provided with your request. SKU# OEM22-0492, described as “Disney The Nightmare Before Christmas Poseable Snake” is a hanging home decoration for the Halloween season. The snake shaped decoration consists of two parts: an orange 100 percent polypropylene hollow molded head, measuring 10 inches in length by 4 ¾ inches in width, and an orange and black striped 100 percent polyester knitted fabric body, measuring 60 inches in length by 3 inches in width. The body of the snake is supported by an iron wire inserted into polyurethane foam, stuffed with polyfiber, and sewn closed. The assembled snake decoration measures 70 inches in length by 4 ¾ inches in width. The snake features a black 100 percent polyester braided cord on the top of its head used to hang the snake. Although you describe the snake as a Halloween decoration, a snake is not considered to be a recognized symbol closely associated with Halloween. There are no features on this item that are recognized as festive motifs or symbols and that limit this item for use during the Halloween season only. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require the remaining GRIs are applied, taken in order. Since no one heading in the tariff schedule covers all the components of the snake decoration, GRI 1 cannot be used as a basis for classification. Since the item is a composite good, we must refer to GRI 3 to classify the snake decoration. General Rule of Interpretation (GRI) 3(b) of the HTSUS provides, states in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. When goods cannot be classified by reference to GRI 3(a) or 3(b), they are classified in accordance with GRI 3(c), under the heading that occurs last in numerical order. The “Disney The Nightmare Before Christmas Poseable Snake” is a composite good consisting of a made up textile article (heading 6307) and a polypropylene article (heading 3926). It is the opinion of this office that neither the textile nor the polypropylene material imparts the essential character of the snake decoration. Therefore, we find that classification under GRI 3(c) is appropriate. The applicable subheading for the “Disney The Nightmare Before Christmas Poseable Snake” will be 6307.90.9891, HTSUS, which provides for “Other made up 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 6307.90.9891, 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 6307.90.9891, 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. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division