The tariff classification of a stuffed decorative gnome from China

N311613 May 12, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Mr. Thibault Richard Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore 339263 REPUBLIC OF SINGAPORE RE: The tariff classification of a stuffed decorative gnome from China Dear Mr. Richard: In your letter dated May 5, 2020, you requested a tariff classification ruling. In lieu of a sample, photographs were provided with your request. Style #871, “Holiday Gnome,” is a decorative stuffed figure covered with polyester fabric. The gnome is stuffed with polyester filling and is weighted with sand at the bottom to maintain an upright position. The item weighs approximately 900 grams and measures 19.68 inches in height by 8.26 inches in width. The gnome features a speckled-grey body, long white beard and a tall red and white hat with a snowflake motif. The hat contains an iron wire so that it can be positioned in different ways. The gnome figure is intended to sit on a shelf or table to decorate the household during the holiday or Christmas season. While you state the gnome is intended to decorate during the Christmas holiday season, for tariff purposes, the gnome is not considered a festive article of chapter 95, Harmonized Tariff Schedule of the United States (HTSUS). The gnome is a creature associated with folklore tradition in Scandinavia; not the United States. The snowflake motif on the hat is not a recognized festive motif but is simply a winter motif. The applicable subheading for the holiday-styled gnome decorative figurine 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6307.90.9889, 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 subheadings 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. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division