RE: The tariff classification of a garland from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365051 September 29, 2026 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Mr. Ryan Lickfeld Geodis USA LLC 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a garland from China Dear Mr. Lickfeld: In your letter dated September 14, 2026, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. In lieu of a sample, photographs of the garland were provided with your request. Item #914751, described as a “JOYWARD Garland” is a hanging garland intended to be used as a decoration in the home. The garland is constructed of multiple textile hearts made wholly of polyester nonwoven felt fabric, stuffed with foam, and strung on a plied red-and-white yarn composed wholly of polyester staple fiber. The garland features six larger red hearts, measuring 2 by 2 inches, and five smaller pink hearts, measuring 1 by 1 inches, arranged in an alternating pattern on a 5-foot-long string. Each heart features glitter on the front side. The string is looped at each end for hanging. You have suggested that the garland should be classified under heading 6307.90.8500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Wall banners, of man made fibers.” We disagree. The garland consists of a string of multiple stuffed hearts rather than a flat, textile fabric meant to convey an advertisement, artwork, logo, or message. Therefore, subheading 6307.90.8500 is not appropriate. You also suggested that the garland should be classified under subheading 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of duty will be 7 percent ad valorem. The 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 at https://hts.usitc.gov/. 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division