The tariff classification of handheld fan from China

N341562 August 7, 2024 CLA-2-63:OT:RR:NC:N3: 351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.8815 Ms. Kim Benedetto Seasons USA Inc. 2041 Genesee StreetUtica, NY 13501 RE:  The tariff classification of handheld fan from China Dear Ms. Benedetto: In your letter dated July 24, 2024, you requested a tariff classification ruling.  In lieu of a sample, photographs of the item were provided with your request. Item OEM25-0562, described as a “Child Handheld Fan,” is a foldable fan intended to be used by waving it back and forth to provide a cool stream of airflow to a child’s face.  The handheld fan consists of two components: a 100 percent polyvinyl chloride (PVC) frame of sticks/ribs and a textile fabric composed of 100 percent polyester woven, printed fabric.  The folded fabric is glued to the ribs of the PVC frame on one side.  The PVC frame is held together by an aluminum loop.  The fan measures 17 inches in length by 9 ½ inches in height when fully opened and measures 1 inch in length by 9 ½ inches in height when closed.  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.  GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.  The handheld fan is considered a composite good consisting of a made-up textile fabric (heading 6307) and a PVC frame (heading 3926).  We find that the essential character of the overall product cannot clearly be ascribed to either single material.  Therefore, pursuant to GRI 3(c), HTSUS, the handheld fan will be classifiable under heading 6307, HTSUS, which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the “Child Handheld Fan,” 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, including information on exclusions and their effective dates, 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 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