N314238

N314238 September 18, 2020 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 6307.90.9891; 9903.88.15 Ms. Wanda Yam Infinite Seasonal Limited Hang Fung Industrial Building Phrase 1 2G Hok Yuen Street Hunghom, Hong Kong Kooloon, China RE: The tariff classification of decorative garland and door decoration from China Dear Ms. Yam: In your letter dated August 27, 2020, you requested a tariff classification ruling. Photographs were provided in lieu of samples. Item 211-8123A is an Easter door decoration. The door decoration is composed of 100 percent polyester nonwoven fabric. The item features fabric cut-outs assembled by sewing and stuffing with polyfill to resemble colored Easter eggs. The pink, purple, and blue eggs measure approximately 5 ½ x 4 ¼ inches and include a bunny-shaped applique on the front surface. Each bunny applique is decorated with a pink checkered bow glued at the neck and a polyester pompon for a tail. The decorated egg-shaped cut-outs are evenly spaced and attached to a satin ribbon looped at the top, allowing the decoration to be hung on the door knob during the Easter holiday. The article has overall dimensions of 18 x 4 ¼ x 1 inches. Item 211-8060A60 is a spring pennant garland banner. The banner is made from six, 6 ½ x 5 inch, dovetail shaped pennants comprised of 100 percent polyester woven face fabric and felt backing. The letters S-P-R-N-G are cut out from a pink pastel polka-dot fabric and sewn to five of the pennants. The letter “I” is represented by a white felt cut-out in the shape of a bunny sewn to the sixth pennant to complete the word “SPRING.” The bunny is ornamented with a white pompon for a tail and a pink satin ribbon at the neck. The decorated pennants are strung on a 60 inch long jute rope. At each end of the rope are three pink pompons attached by both gluing and sewing followed by a knotted loop to hang the banner. Item 211-8061A60 is a spring garland made from three coordinating 100 percent polyester woven face fabrics and felt backing fabric cut and sewn in the shape of bunnies. Each bunny is stuffed with polyester fiberfill and measures approximately 6 ½ x 3 ½ inches. Two of the bunnies are decorated with a satin ribbon bow at the neck. The bunnies are equally spaced along a 60 inch long jute rope to which they are both glued and sewn. Each end of the rope has three pompons followed by a knotted loop to hang the garland. The applicable subheading for item 211-8123A will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. The applicable subheading for items 211-8060A60 and 211-8061A60 will be 6304.93.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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. This ruling is being issued under the provisions of Part 177 of the Customs 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 this ruling, contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division