The tariff classification of embroidered textile pins from China

N338248 March 14, 2024 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. David Prata CVS Pharmacy, Inc. 1 CVS Drive, Mail Code 5055Woonsocket, RI 02895 RE:  The tariff classification of embroidered textile pins from China Dear Mr. Prata: In your letter dated February 14, 2024, you requested a tariff classification ruling.  Samples of the product were provided to this office and will be retained for training purposes. Item# CYC23343, described as an “embroidery pin,” is an assortment of alphabet letter embroidered textile pins intended to be pinned to a Christmas stocking.  Each letter is constructed from 100 percent polyester, dyed white, felt fabric, and embroidered with 100 percent polyester, dyed red, filament yarn.  Each letter is die-cut to shape and a metal butterfly clutch tie tack pin is glued to the back of the letter to create the completed item.  The completed embroidered textile pin measures approximately 3 inches square, and is available in twelve initials (A, B, C, D, E, J, K, L, M, R, S, and T).  You state each embroidered pin will be packaged and sold separately. Item# CYC23342, described as an “embroidery pin,” is an assortment of motif embroidered textile pins intended to be pinned to a Christmas stocking.  Each motif is constructed from 100 percent polyester, dyed white, felt fabric, and embroidered with 100 percent polyester filament yarn.  Each motif is die-cut to shape and a metal butterfly clutch tie tack pin is glued to the back of the motif to create the completed item.  The completed embroidered textile pin measures approximately 3 inches square, and is available in three motifs (snowflake, paw print, or reindeer).  You state each embroidered pin will be packaged and sold separately. The embroidered textile pin is a composite good consisting of a made-up textile fabric (heading 6307) and a metal pin (heading 7117).  General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order.  Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3.  GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.  However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good.  As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c).  GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.  In this case, we find the essential character of the embroidery pin to be the textile fabric as the pin serves only to attach the item to the stocking. The applicable subheading for the embroidered textile pins 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division