CLA-2-63:OT:RR:NC:N3:351
Mr. David Prata
OHL International
CVS Health Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of decorative plush figures from China
Dear Mr. Prata:
In your letter dated April 23, 2015, you requested a tariff classification ruling on behalf of your client, CVS/pharmacy.
You have submitted two samples of item number 932257 which you describe as “Halloween Greeters.” The Halloween Greeters are plush, decorative figures which will be imported in two styles: Mickey Mouse (#63692) and Minnie Mouse (#59937). Both Halloween Greeters are approximately 22” tall and have textile heads, stuffed hands and firm torsos. The legs have paperboard dowels which extend through the torso and the feet are filled with stone powder to keep the figure upright. You state the material composition of each figure is 55 percent textile, 30 percent stone powder and 15 percent paper.
You state in your letter that the supplier has proposed to classify the items under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for toys. However, the Halloween Greeters are not toys principally designed for amusement. Rather, they are household decorative articles designed and intended to be used as display items near one’s door to greet trick-or-treaters. Moreover, the items will be sold in the seasonal aisle of CVS/pharmacy stores. In addition, the item’s construction, stone powder in the feet along with hard pillars for legs to maintain an upright position, also distinguish these items from a class or kind of goods classifiable as toys.
Alternatively, you suggest in your letter that the correct classification of these items may be subheading 9505.90.6000, HTSUS, which provides for festive articles. Although you state the figures will be sold during the Halloween selling season, a commonplace pirate motif, assuming these figures can be recognized as such, is not closely associated with a specific festive occasion, nor is the physical appearance of a generic pirate so intrinsically linked to a specific festive occasion that its use at other times would be considered aberrant.
The applicable subheading for the Mickey Mouse (style #63692) and Minnie Mouse (style #59937) decorative Halloween Greeters, item number 932257, will be 6307.90.9889, HTSUS, which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
The samples will be returned as requested.
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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division