CBP Ruling N253467 — The tariff classification of decorations from China.

Tariff classification

Headings: 9505, 6307

Product description

The submitted sample, identified as Walgreens Item Code (WIC) 352215, Lighted Tinsel Bows, features two styles of hanging lighted decorations in the shapes of bows that measure approximately 30 inches in length x 17 inches at their widest width. Style number 1 is a generic bow with a center knot. Although you suggest classification for this style as plastic under tariff subheading 3926.40.0000, HTSUS, the article is considered to be a made-up textile article of heading 6307, HTSUS. Style number 2 is adorned with permanently attached holly leaves and holly berries. Both articles are attached to power cords that when plugged in illuminates the decorations. The samples will be returned as requested.

CBP rationale

The applicable subheading for Walgreens Item Code (WIC) 352215 style 1 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up textile articles, other. The applicable subheading for Walgreens Item Code (WIC) 352215 style 2 will be 9505.10.2500, 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: Christmas ornaments: Other: Other.

Full text

N253467 June 9, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9505.10.2500 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS# 3163 Deerfield, IL 60015 RE: The tariff classification of decorations from China. Dear Mr. Vu: In your letter dated May 6, 2014, you requested a tariff classification ruling. The submitted sample, identified as Walgreens Item Code (WIC) 352215, Lighted Tinsel Bows, features two styles of hanging lighted decorations in the shapes of bows that measure approximately 30 inches in length x 17 inches at their widest width. Style number 1 is a generic bow with a center knot. Although you suggest classification for this style as plastic under tariff subheading 3926.40.0000, HTSUS, the article is considered to be a made-up textile article of heading 6307, HTSUS. Style number 2 is adorned with permanently attached holly leaves and holly berries. Both articles are attached to power cords that when plugged in illuminates the decorations. The samples will be returned as requested. The applicable subheading for Walgreens Item Code (WIC) 352215 style 1 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up textile articles, other.” The rate of duty will be 7 percent ad valorem. The applicable subheading for Walgreens Item Code (WIC) 352215 style 2 will be 9505.10.2500, 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: Christmas ornaments: Other: Other.” The rate of duty will be Free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 the ruling, contact National Import Specialist Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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