CLA-2-63:OT:RR:NC:N3:351
Mr. Sarah Otey
Claire’s, Incorporated
2400 West Central Road
Hoffman Estates, IL 60192
RE: The tariff classification of home aromatherapy plush from China
Dear Ms. Otey:
In your letter dated July 13, 2015, you requested a tariff classification ruling on behalf of your client, CBI Distributing Corporation.
The sample submitted, Hottie, is a plush item used to provide aromatherapy. It is constructed from 100% acrylic pile fabric, and filled with flax seed infused with lavender essential oil. Hottie, is a stuffed owl, measures approximately 9" x 7", with a Santa hat on its head. To use, the plush item is heated in the microwave to release the essential oil, that you state will sooth the body and mind.
In your ruling request you suggested that the articles be classified under subheading, 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included ... other. other ... other. However, plush items are not a vegetable product.
The applicable subheading for home aromatherapy plush animal Hottie will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Although excluded from heading 9505, utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday (in this case Christmas) in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. The plush item, Hottie wearing a Santa hat qualifies as a festive motif. Subheading 6307.90 is one of the specifically cited tariff numbers eligible for duty free treatment. Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the applicable secondary subheading for home aromatherapy plush animal Hottie will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheading… 6307.90…the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” 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 on World Wide Web at http://www.usitc.gov/tata/hts/. The sample is being retained by our office, 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 Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division