The tariff classification of a decorative owl figure from China

N362969 July 16, 2026 CLA-2-46:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Mr. Ryan Lickfeld Geodis USA LLC 5101 S. Broad St. Philadelphia, PA 19112 RE: The tariff classification of a decorative owl figure from China Dear Mr. Lickfield: In your letter, dated July 8, 2026, you requested a binding tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Product information and photos were submitted for our review. The product under consideration is Item 865858, a decorative owl figure. The form of the figure is constructed of Styrofoam, and the form is covered with multiple materials. The eyes (the most prominent feature) of the owl are surrounded by natural, unspun sisal fibers. The belly of the owl is also covered with sisal fibers. The whole of the head (approximately 50 percent of the surface are of the figure) is covered with fine strands of cattails. The wings and tail feathers are made of a combination of birch wood twig slices, straw, and banana leaf. The owl is perched on a wooden twig with a pine cone and plastic pine needles, and it has plastic eyes. Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS) defines plaiting materials: In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. Both the sisal and cattail pieces qualify as plaiting materials. Together, they cover approximately 75 percent of the owl figure’s surface. Such figures are classified by their covering material. Therefore, we will classify the figure as an article of plaiting material. As such, the figure is not classifiable in subheading 6307.90.9891, HTSUS. The applicable subheading for Item 865858, decorative owl figure, will be 4602.19.8000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Other. The general rate of duty will be 2.3 percent ad valorem. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division