The tariff classification of a Fourth of July decoration from China.

N347350 April 3, 2025 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9903.01.24 Ms. Carol Chen Bansco Enterprise Limited 1308 Diya Tower Jindi Bldg. Zhongshanyi Rd. Guangzhou 510000 China RE: The tariff classification of a Fourth of July decoration from China. Dear Ms. Chen: In your letter dated April 1, 2025, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as July 4th SITTER 11IN, SKU# BCBS0402, which consists of a weighted, man-made textile, shelf-sitting, decoration depicting an armless, legless gnome with a long white beard wearing a tall top hat the front of which is decorated with stars and stripes. The hat also features a large, permanently attached printed patch with the phrase “Happy 4th of July.” The item measures approximately 3.75” (L) x 2.75” (W) x 11” (H). The item will be marketed and sold as a decoration for Fourth of July celebrations. The applicable subheading for the July 4th SITTER 11IN, SKU# BCBS0402, 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 9505.10.2500, 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