The tariff classification of an inflatable lawn decoration from China

N325599 April 27, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Elizabeth McGuffin Dollar General 100 Mission RidgeGoodlettsville, TN 37072 RE: The tariff classification of an inflatable lawn decoration from China Dear Ms. McGuffin: In your letter dated April 22, 2022, you requested a tariff classification ruling. A sample was provided to this office and will be destroyed per your request. SKU# 32189201, described as “Olaf Inflatable Lawn Ornament,” is a three-dimensional Air-blown® inflatable decoration of a snowman “Olaf” from the Disney movie Frozen. The inflatable snowman is composed of 100 percent polyester woven fabric. The item is decorated with screen printed brown eyebrows, black pupils inside a round blue eye, three black buttons, and a 10 ½ inch long by 4 ½ inch wide blue smile. The snowman features three-dimensional brown twigs as arms and hair on its head, a carrot nose, and two snowball legs. The snowman also features a red scarf with white snowflakes, a semicircle of 100 percent polyester nonwoven fabric measuring 3 7/8 inches in length by 1 inch in width to provide the appearance of buck teeth when inflated, and two holly leaves with three acrylonitrile butadiene styrene (ABS) plastic red holly berries. Inside the snowman sewn to the bottom are three pouches, measuring 7 5/8 inches in length by 4 ½ inches in width, filled with crushed stone weighing 300 grams each, to help the snowman stand upright in a sitting pose when inflated and a LED light that is attached to a blower fan with a 120V AC/DC power adapter. When the power adapter is connected to an electrical outlet and the air intake is zippered closed, the item will inflate and illuminate. The inflatable lawn decoration does not provide practical illumination. The snowman measures 29 inches in length by 27 ½ inches in width by 48 inches in height when fully inflated. The item is imported with four iron stakes and two tethers that attach to four two-inch white polyester webbing side loops for securing it to the ground. You have suggested that the Olaf inflatable lawn ornament should be classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (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” with a duty rate of free. We disagree. The instant merchandise depicts an inflatable snowman. A snowman is considered to be a seasonal motif as are the appearance of red berries. Neither a snowman nor red berries are specially linked to any particular holiday. The applicable subheading for the “Disney Olaf Inflatable Lawn Ornament” will be 6307.90.9891, 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 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. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. 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