The tariff classification of a stuffed textile decoration from China

N323542 January 19, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Carol Chen Bansco Enterprise Limited 1607 Diya Tower Jindi Bldg., Zhongshanyi Road510000 Guangzhou CHINA RE: The tariff classification of a stuffed textile decoration from China Dear Ms. Chen: In your letter dated January 6, 2022, you requested a tariff classification ruling. In lieu of a sample, a photograph was submitted with your request. SKU# BCBS21102, described as a “CR22 Snowpeople Family,” is designed as a decorative accent. The decoration consists of three attached stuffed fabric snowmen depicting a family of a father, mother, and child holding a “JOY” sign. Each snowman is composed of a 100 percent polyester nonwoven dyed fabric stuffed with polyfiber and a bag of stone grain inside the bottom used to help each snowman stand upright. Each snowman features an embroidered smile and a plastic nose and pair of eyes. The snowman depicting a father, measures 4 ½ inches in length by 13 inches in height and features a red scarf, a navy blue, red, and white plaid top hat with two gold holly leaves and a red berry pompom, and a plastic button on the chest. The snowman depicting a mother, measures 4 inches in length by 13 inches in height and features a green scarf and a burgundy bobble hat with two gold holly leaves and a red berry pompom. The snowman depicting a child, measures 3 ½ inches in length by 5 ¾ inches in height and features a mint blue scarf, earmuffs, and a plastic button on the chest. The three snowmen are glued together. You have suggested that the CR22 Snowpeople Family should be classified under subheading 9505.10.2500, 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: Christmas ornaments: Other: Other” with a duty rate of free. We disagree. The instant merchandise depicts a snowman family. A snowman is considered to be a seasonal motif as are the appearance of red berries. Neither a snowman nor red berries are specially linked to any particular holiday. It would not be aberrant to display this item all winter. The applicable subheading for the “CR22 Snowpeople Family” 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. 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