CLA-2-63:OT:RR:NC:N3:349
Ms. Carrie Turk
Hammacher Schlemmer & Co., Inc.
9180 LeSaint Drive
Cincinnati, OH 45014
RE: The tariff classification of a table runner and chair back cover from China
Dear Ms. Turk:
In your letter dated June 6, 2019, you requested a tariff classification ruling. Photographs in lieu of samples were submitted with your request.
Item # 90578 is a table runner stated to be made from 60 percent rayon, 20 percent cotton and 20 percent polyester velvet fabric. The fabric is stated to have eight white LED lights along both edges of its length. The LED lights provide power to 130 fiber optic strands embedded into the fabric which create tiny white light dots throughout the table runner. The cordless runner requires three AA batteries to activate the lights. The runner measures 72 x 14 inches. You indicate that this item will be offered in both burgundy and silver and marketed exclusively during the Christmas season.
Item # 92339 is a decorative sleeve that covers a chair back. The cover is stated to be made from 60 percent rayon, 20 percent cotton and 20 percent polyester velvet fabric embedded with 140 fiber optic strands which create tiny white light dots throughout the sleeve. The cordless chair back cover requires three AAA batteries to activate the lights. The sleeve also features a 100 percent polyester satin bow that ties at the back of the covered chair back. You indicate that this item will be offered in both burgundy and silver and marketed exclusively during the Christmas season.
Neither item is considered to be a festive article of heading 9505, Harmonized Tariff Schedule of the United States (HTSUS). There are no features on these items that are recognized as festive motifs or that limit these items for use during the Christmas season only. Further, it would not be aberrant to display the colors burgundy and silver with white LED and fiber optic lights at times other than Christmas.
The applicable subheading for the table runner and chair back sleeve covers will be 6304.99.6020, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Other: Of artificial fibers.” The rate of duty will be 3.2 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division