The tariff classification of a garland from Vietnam

N353228 September 16, 2025 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.3000; 9903.02.69 Mr. Alexander Kopp CVS Pharmacy, Inc. One CVS Drive, Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a garland from Vietnam Dear Mr. Kopp: In your letter dated September 3, 2025, you requested a tariff classification ruling. A sample of the product was provided to this office and will be retained for training purposes. The sample, item #943460, described as a “Yarn Heart Garland” is intended to be used as a decoration in the home. The garland consists of eight hearts strung on a narrow-woven ribbon fabric composed of 100 percent polypropylene. Each heart, measuring 4 inches in length by 3 ¾ inches in height, is constructed of 100 percent acrylic filament yarn wrapped around a polyfoam core, with yarn ends glued down. The garland features 2 white, 2 pink, 2 rose red, and 2 red hearts strung on a 72-inch ribbon. The ribbon is looped at each end to be hung. The applicable subheading for the “Yarn Heart Garland” will be 5609.00.3000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers.” The rate of duty will be 4.5 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products of Vietnam will be subject to an additional ad valorem duty of 20 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.02.69, in addition to subheading 5609.00.3000, HTSUS, listed above. The tariffs and duties cited above are current as of this ruling’s issuance. 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. 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, (for) Denise Faingar Acting Director National Commodity Specialist Division