The tariff classification of feathered wings from China.

N315957 November 30, 2020 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6701.00.3000; 9903.88.03 Mr. Brett D. Stewart The Michaels Companies 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of feathered wings from China. Dear Mr. Stewart: In your letter dated November 17, 2020, you requested a tariff classification ruling. An image was submitted in lieu of a sample. The product under consideration is described as “Halloween Wings – RED,” style number K-2614. It consists of wings constructed from duck and turkey feathers that have been dyed red and will be worn on an individual’s back using elastomeric straps. In your request, you indicated that you believe these wings should be classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: [o]ther: [o]ther.” We disagree. A costume of chapter 95 must provide the wearer with a new identity. It is this office’s opinion that unlike the wings in the rulings you cited, N306421 and N306422, this article would not be considered an instant costume as it does not portray a recognizable character/thing. As these wings are constructed primarily from natural feathers, they are more appropriately classified as an article of feathers under heading 6701. The applicable subheading for the “Halloween Wings – RED,” style number K-2614, will be 6701.00.3000, HTSUS, which provides for “[s]kins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): [a]rticles of feathers or down.” The column one, general rate of duty is 4.7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6701.00.3000, 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 6701.00.3000, 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division