The tariff classification of magnesium oxide cement decorations from China.

N304806 October 2, 2019 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0080; 9903.88.03 Mr. Scott Leonard HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of magnesium oxide cement decorations from China. Dear Mr. Leonard: In your letter dated June 5, 2019, you requested a tariff classification ruling. The merchandise under consideration is the Give Thanks Pumpkins, item number 141084. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Give Thanks Pumpkins consist of two stylized pumpkins. One pumpkin features the word “Give” etched into its surface in cursive, while the other features the word “Thanks.” The “Thanks” pumpkin measures approximately 17 inches high by 12.5 inches in diameter at its widest points. The “Give” pumpkin arrived broken in such a way that we were unable to determine its measurements. In your ruling request, you state that the pumpkins are made of 100% pure magnesium oxide (magnesia). However, laboratory analysis has determined that the pumpkins are made of magnesium chloride hydroxide hydrate, or magnesia cement. The inside surface contains a layer of inorganic fibers which are not intimately mixed throughout the body of the article. In an email dated June 28, 2019, you identified these fibers as fiberglass. You indicated that two layers of fiberglass are pressed into the shell of the pumpkins to help them keep their shape, and that the fiberglass makes up less than 1% of the weight of the pumpkins. You suggest classification for the Give Thanks Pumpkins in 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS) as other festive, carnival, or other entertainment articles. However, the pumpkins are not jack-o’-lanterns and not festive motifs. In addition, HQ 961553 determined that the phrase “Give Thanks” is not uniquely associated with Thanksgiving. Classification in 9505.90.6000, HTSUS is precluded. The applicable subheading for the Give Thanks Pumpkins, item number 141084, will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6810.99.0080, 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. 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 Nicole Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division