The tariff classification of Easter Light Up Egg Décor from China.

N331414 March 13, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 4911.91.4040; 9903.88.15 Ms. Windy Chen Bansco Enterprise Limited Rm.1308, Diya Tower, Jindi Bldg. Zhong Shan Yi Rd.Guangzhou 510000China RE: The tariff classification of Easter Light Up Egg Décor from China. Dear Ms. Chen: In your letter dated March 9, 2023, you requested a tariff classification ruling. You submitted photographs and detailed description of an item identified as item number BCSHX230309, Easter Light Up Egg Décor which consists of an assortment of two styles of battery powered, illuminated tabletop décor made of medium density fiberboard (MDF) wood. Both styles are egg-shaped cutouts, vertically mounted on a rectangular base. Both styles include five tiny bulbs set into the face of the design, which can be illuminated by a switch in the back of the item. The illumination provides only enough light to enhance the designs. The first style is painted in a pale blue color and features the printed phrase “Happy Easter” above images multi-color flowers, set on a light wood tone base. The second style features the printed phrase “Hello Spring.” The “S” in spring includes a pair of rabbit ears. Below the phrase are images of multi-colored flowers set on a pink base. Both items measure approximately 9" wide by 12” high by 1.75” deep. Both styles are sold separately. The applicable subheading for the “Happy Easter” tabletop décor item number BCSHX230309, will be 9505.90.6000, 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: Other: Other.” The rate of duty will be Free. The applicable subheading for the “Hello Spring” tabletop décor item number BCSHX230309,will be 4911.91.4040, HTSUS, which provides for printed “pictures, designs and photographs:  Printed not over 20 years at the time of importation:  Other:  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 at https://hts.usitc.gov/current Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.91.4040, 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, 9903.88.15, in addition to subheading 4911.91.4040, 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 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division