The tariff classification of a Valentine table decoration from China

N330037 January 12, 2023 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0140; 9903.88.15 Ms. Windy Chen Bansco Enterprise Limited Rm 1308, Diya Tower, Jindi Bldg, Zhong Shan Yi RoadGuangzhou, China RE: The tariff classification of a Valentine table decoration from China Dear Ms. Chen: In your letter dated January 2, 2023, you requested a tariff classification ruling.  In lieu of samples, photographs of a Valentine table decoration were provided with your request. Item# BCRY165471, described as a “Val Box Sign Décor,” is a table decoration for the Valentine’s Day holiday.  The table decoration is fashioned like a shadow box but without a glass front.  Inside the medium density fiberboard (MDF) open front box is a textile stuffed heart glued to polyester felt printed fabric which covers the entire visible surface of the inside back of the box. The stuffed heart is composed of a knitted polyester pile fabric that is cut and sewn into the shape of a heart and stuffed with polyester fiber.  The stuffed heart measures 5 x 5 x .3 inches.     The table decoration will come in two styles.  The first style features a white stuffed heart.  Glued to the heart is a red polyester felt die cut out spelling “xoxo.”  The stuffed heart is glued to a red with white polka dot felt fabric that covers the inside surface of the back of the MDF box.  The second style features a red stuffed heart.  Glued to the heart is a white polyester felt die cut out spelling “love.”  The stuffed heart is glued to a pink with white polka dot felt fabric that covers the inside surface of the back of the MDF box.  The completed table decoration measures 6 x 6 x 1.5 inches.  Each style is sold separately at retail. The applicable subheading for item# BCRY165471, described as a “Val Box Sign Décor,” will be 6304.91.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404:  Other:  Knitted or crocheted:  Of man-made fibers.”  The general rate of duty will be 5.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6304.91.0140, 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 6304.91.0140, 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, including information on exclusions and their effective dates, 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 and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division