The tariff classification of textile decorations from Vietnam.

N330372 January 23, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 9505.90.6000 Ms. Alejandra Vado Global Logistical Connection 1450 American Lane Schaumburg, IL 60173 RE:    The tariff classification of textile decorations from Vietnam. Dear Ms. Vado:In your letter dated January 19, 2023, you requested a tariff classification ruling on behalf of your client, Garage Celebrations. You submitted photographs and a detailed description of three items which you refer to as garage door banners. Each item consists of a flimsy printed textile material cover intended to slip over and cover a garage door as a temporary decoration. The three styles of covers are identified by name, “Christmas Critters,” “Winter Wonderland,” and “Happy Hanukkah.” No item numbers were included in the request. The flimsy decorations are made primarily of stretchy man-made textile fabric and come in four sizes: 7’ tall by 8’ wide, 8’ tall by 8’ wide, 7’ tall by 16’ wide, or 8’ tall by 16’ wide. The two first styles are marketed and sold as decorations for Christmas, and the third style is marketed and sold as a decoration for Hanukkah. The “Christmas Critters” style door cover features the image of a polar bear and brown bear, each holding a wrapped Christmas present, as well as a reindeer and rabbit each wearing winter scarves. The “Winter Wonderland” style door cover features the image of a snowy landscape with two snowmen in the foreground wearing Santa hats. The “Happy Hanukkah” style door cover features the image of lighted candles. There are four candles on each side with a larger center candle as if set in a menorah. The dark background depicts the night sky with stars and snowflakes. Although you propose that all three styles would be correctly classified in 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), this office does not agree. The applicable subheading for the garage door banners, “Christmas Critters,” and “Winter Wonderland,” 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 garage door banner “Happy Hanukkah” will be 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division