The tariff classification of decorations from China.

N323649 January 25, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6307.90.9891; 9903.88.15 Ms. Soojin Jung Costco Wholesale Corporate 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of decorations from China. Dear Ms. Jung: In your letter dated January 11, 2022, you requested a tariff classification ruling. You submitted samples and detailed description of two assortments of an item identified as 2pc Shelf Sitters, item number 1598492, which consists of assortment A, Santa and Snowman and assortment B, Moose and Penguin. The stuffed shelf sitting decorations are composed primarily of textile fabric materials, polystyrene foam and polypropylene beads for ballast to keep the figures in a sitting upright. The items will be sold exclusively as decorations for Christmas. The first design in assortment A, depicts a seated Santa Claus figure with dangling legs, wearing his traditional red suit and conical hat with pom-pom at the pointed end of the peak. The figure measures approximately 7.28” (L) x 3.34” (W) x 23.62” (H). The second design in assortment A, depicts a seated snowman with dangling legs, composed of 100 percent polyester knitted dyed fabric stuffed with polyfiber and polypropylene beads used to help the snowman sit upright. The snowman, measures approximately 7.28” (L) x 3.34” (W) x 22.04” (H), and features an embroidered smile, a 100 percent polyester nonwoven fabric nose stuffed with polyfiber, two 100 percent polyester nonwoven fabric buttons, and a plastic pair of eyes. The snowman also features a black top hat, a red and black scarf, a pair of red mittens, a printed coat, and a pair of gray boots. The first design in assortment B, depicts a seated moose figure with dangling legs also wearing a grey scarf, red sweater, grey boots and a Santa hat. This figure measures approximately 9.05” (L) x 4.33” (W) x 23.62” (H). The second design in assortment B, depicts a seated penguin figure with dangling legs wearing a grey scarf, red sweater, grey boots and a Santa hat. This figure measures approximately 7.28” (L) x 3.34” (W) x 23.62” (H). You suggest that the Snowman figure should be classified in heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive articles. We disagree. The instant merchandise depicts a generic snowman. A generic snowman is considered to be a seasonal motif and is not specially linked to any particular holiday. It would not be aberrant to display the snowman figure all winter. You also suggest classification of these items as a toy in heading 9503, HTSUS. However, these products are not toys principally designed for amusement. Rather, they are household decorative articles designed and intended to be used as display items. The item’s construction, the general physical characteristics of the items, as well as their intended use indicate that the items are decorative in nature.  As these articles provide no play or amusement value, classification in 9503 is precluded. The applicable subheading for the Santa, Moose and Penguin designs of item number 1598492 will be 9505.10.2500, 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.” The rate of duty will be Free. The applicable subheading for the Snowman design of item number 1600378 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. 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. Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of  U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022.  To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division