The tariff classification of Thanksgiving decorations from China,

N346281 March 10, 2025 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9903.01.24 Mr. Alexander Kopp CVS Pharmacy Inc. One CVS Drive, Mail Code 5055Woonsocket, RI 02895 RE:  The tariff classification of Thanksgiving decorations from China, Dear Mr. Kopp: In your letter dated February 26, 2025, you requested a tariff classification ruling. You submitted photographs and a detailed description of two items identified as CVS item number 644035 and CVS item number 645953. Both are artificial pumpkin decor items made of agglomerated stone powder and resin. The pumpkin bodies and stems are molded in one single piece. The exterior of the pumpkins are covered with polyester flocking. Each pumpkin has a large flat tag measuring approximately 2.44” long by 1.18” wide, threaded onto a beaded jute cord tassel. The tags carry the very prominent phrase “Happy Thanksgiving” on the top of the tag, the underside has the word “Thankful.” The words are etched into the tags and hand painted. These tags are permanently attached to the stems of the pumpkins with glue and a small metal hook. CVS item number 644035 measures approximately 7.4” tall x 7.2” wide. CVS item # 645953 measures approximately 7” tall x 6” wide. The items are marketed and sold as decorations for the home for Thanksgiving and are removed from the shelves after that holiday. The applicable subheading for CVS item number 644035 and CVS item number 645953 will be 9505.90.6000, 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: Other: Other.” The rate of duty will be Free. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9505.90.6000, 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/. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division