The tariff classification of a textile bag charm from China

N308725 January 31, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Ms. Pamela Gorman Burberry Limited 444 Madison Ave New York, NY 10022 RE: The tariff classification of a textile bag charm from China Dear Ms. Gorman: In your letter dated January 6, 2020, you requested a tariff classification ruling. Two samples accompanied your letter. The samples will be returned to you, as requested. You describe item #80033221 as a “Thomas Bear Charm in Vintage Check Cashmere.” The charm depicting a bear and measuring 4.7 inches in height is composed of 100 percent cashmere woven fabric in the “check” pattern found under Customs Recordation Number TMK 07-00505 and is stuffed with polyester filling. The miniature bear features a bow tie and a movable head, arms and legs. The bow tie and trim on the paws are made of a 68 percent polyester and 32 percent polyurethane fabric. A leather loop is attached to the back of the bear’s head to which a polished metal clip and key ring are attached to hang the item on a bag. You state the intended use of the item is as a bag charm. The country of origin is China. You describe item #80033311 as a “Thomas Bear Charm in Trench Coat.” The item is as described under item #80033221 but the bear is dressed with an irremovable cotton trench coat. The country of origin is China. In your letter, you suggest classification is appropriate under subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls, other toys; reduced-scale (“scale?) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other.” We disagree. You cite two rulings, NY G84156 and NY E82558, in support of your position. However, these products offer no manipulative play value and are not akin to a collectible toy, doll or plush animal figure to warrant classification as a toy. In our view, these items will not be played with because they are principally meant for display and are promotional or collectible items that are primarily used for decoration and display rather than for play or amusement. The applicable subheading for the “Thomas Bear Charm in Vintage Check Cashmere” and “Thomas Bear Charm in Trench Coat” will be 6307.90.9889, HTSUS, which provides for “Other made up articles (including dress patterns): Other: Other: Other: Other: 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 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 6307.90.9889, 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division