The tariff classification of a stuffed tree decoration from China

N319638 June 8, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a stuffed tree decoration from China Dear Mr. Kenny: In your letter dated May 24, 2021, you requested a tariff classification ruling. In lieu of samples, photographs of a stuffed tree decoration were provided with your request. SKU# 169929, described as “Xmas Tree” is a home decoration for the Christmas season and is part of the CVS "Merry Brite" collection. The body of the pine tree shaped decoration is composed of 100 percent polyester woven printed fabric stuffed with polyfiber. The tree is supported by a wooden dowel inserted and glued into a round wooden base. The assembled tree decoration measures 12 inches in height by 7 inches in width. You state the tree decoration is available in three different fabrics: dyed red and printed with a white and red plaid; dyed white and printed with red stripes; and dyed white and printed with a red and green plaid. Each tree decoration is sold separately. You have suggested that the stuffed tree decoration should be classified under heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive articles. We disagree. There are no features on this item that are recognized as festive motifs or symbols and that limit this item for use during the Christmas season only. Further, color schemes are not a factor in festive classification. Alternatively, you have suggested that the stuffed tree decoration should be classified under heading 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. 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 subheading 6307.90.9891, 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 subheading 6307.90.9891, 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division