The tariff classification of a stuffed decorative gnome from China

N311717 May 19, 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 11, 2020, you requested a tariff classification ruling. In lieu of a sample, photographs were provided with your request. In your request, you identified six variations of a decorative stuffed figure as the “Spring Gnome.” Each bearded gnome is stuffed with polyester filling and weighted with sand at the bottom to maintain an upright position. Each gnome weighs approximately 2.2 pounds and measures 20 inches in height by 8.3 inches in width. The figures are uniquely dressed in bright or pastel colors and include decorative accents such as flowers, a pinwheel or a butterfly. The conical hat worn by each of the gnomes contains an iron wire so that it can be positioned in different ways. The gnome figures are intended to sit on a shelf or table to decorate the household during the spring season or Easter holiday. While you state the gnomes are intended to decorate during the spring season or Easter holiday, for tariff purposes, the gnomes are not considered festive articles 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 decorative motifs including flowers, the pinwheel, the butterfly and bright or pastel colors on the figures are not recognized festive symbols. The applicable subheading for the “Spring Gnome” decorative figure 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