The tariff classification of assorted items from China.

N314904 October 20, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 1404.90.9090; 9903.88.03 Ms. Sally Liao Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of assorted items from China. Dear Ms. Liao: In your letter dated September 30, 2020, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as item number KC20000172V1, which consists of a predominantly plastic multi-pointed ornament depicting a star, fashioned from faux twigs and artificial foliage with textile bow in the center. It is specially designed for hanging on a Christmas tree with a ribbon loop securely fastened to one of the twig points. The ornament measures approximately 7” in diameter. You stated that the ornament will be marketed and sold as Christmas tree ornaments exclusively for Christmas as part of a trim-a-tree department featuring Christmas decorations. You have provided a photograph of a sample of the rat-tail tickets attached to each ornament printed with the words “Holiday Lane.” You also submitted a photograph and detailed description of an item identified as item number KC20000005V1, which you refer to as a Christmas ornament. This item is primarily composed of natural vine (vine scientific name: Lygodium Japonicum) and natural pine cones affixed to a wire frame in the shape of a star. The item does not include any hanging loop, hook or any way to display on a Christmas tree. This item is also too large to display on a Christmas tree as it measures approximately 16.75” in diameter. Although the article’s hangtag suggests Christmas use, since it is made of natural and not artificial pine cones, it is not classifiable as a festive article in 9505 Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for item number KC20000172V1 will be 9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. The applicable subheading for item number KC20000005V1, will be 1404.90.9090, HTSUS, which provides for “Vegetable products not elsewhere specified or included: Other: Other.” The 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 1404.90.9090, 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 1404.90.9090, 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division