The tariff classification of a light up textile sitting snowman from China

N285531 May 19, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street #200 Philadelphia, PA 19112 RE: The tariff classification of a light up textile sitting snowman from China Dear Mr. Stinson: In your letter dated April 17, 2017, you requested a tariff classification ruling on behalf of your client Rite Aid. You submitted samples of two styles of light up sitting snowmen, Rite Aid item # 9028350. Style # 7-63562-00434-2, snowman wearing a Santa hat and carrying skis and style # 7-63562-00435-9, snowman wearing a winter cap with ear flaps carrying a shovel. Both items are composed of a brushed polyester fabric covering a plastic frame, with legs made of fabric and stuffed, weighted feet. The stomach portion of the items contain lights that enhance the decorative nature; lights are not suitable to illuminate with the purpose to provide lighting. They measure approximately 6 inches high and are designed to sit on a shelf allowing their legs to dangle. Samples are being retained. You suggest the snowman style # 7-63562-00434-2 should be classified under subheading 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. A snowman is a symbol of winter, and not a recognized festive motif. Although claimed to be a Santa hat, it is not identifiable as such, and appears to be a stocking cap. You also suggest that the snowman style # 7-63562-00435-9 should be classified under subheading 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” However, these items are designed as decorations and not designed for amusement therefore, these items cannot be considered toys of heading 9503. The applicable subheading for the light up sitting snowman for both styles will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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 the ruling, contact National Import Specialist Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division