CLA-2-57:OT:RR:NC:N3:349
Mr. TC Li
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a door mat, door cover, door banner, floral wreath and window stickers from China, Vietnam, Taiwan or India
Dear Mr. Li:
In your letter dated February 12, 2021, you requested a tariff classification ruling. You state that all of the items may be manufactured in either China, Vietnam, Taiwan or India.
Item number 82006PF is identified as “Thanksgiving Stickers.” The stickers form Thanksgiving themed phrases. The stickers are flat, clear, plastic in the shape of individual letters, and coated with glitter. Each package contains 2 sheets of stickers that have an adhesive backing to allow them to adhere to multiple surfaces. The end user will remove the stickers from the backing and arrange them on a surface to create a specific phrase or design.
Item number 82015G, identified as a “Thanksgiving Door Mat”, is made from 100 percent polypropylene felt backed with rubber. The door mat measures approximately 15 ½ x 24 ½ inches. The face of the mat is printed with the phrase “Give Thanks”, a pumpkin and fall foilage. The edges of the mat are cut.
Item number 82016W is a door decoration you refer to as a “Thanksgiving Door Cover.” A design including a scarecrow, pumpkins and wheat with the words, “Welcome to Our Patch,” is printed on sheeting of plastic sized to fit over the entire surface of a door.
Item number 82018WP is a pair of door hanging banners intended to be hung inside or outside on either side of a front door. The banners are composed of 100 percent polyester woven fabric. The items are rectangular in shape, measuring 70 inches in length by 12 ½ inches in width. The top portion of the banner is folded and sewn to form a channel for a wooden dowel, which is inserted through the channel and has a black ribbon to hang the banner. The bottom has two gold grommets, one on either end. The first banner depicts four pumpkins with green leaves that include two in orange, one in black and white checkered, and one in red and black checkered with the word “Welcome” in black lettering on a background with variations of browns with black stripes. The second banner depicts three pumpkins with green leaves that includes one in orange, one in black and white checkered, and one in red and black checkered with the words “To Our Patch” in black lettering on a background with variations of brown with black stripes.
Item number 82004 is a decorative wreath, measuring 12” in diameter. The circular wreath form is made of bundled dried vines and wire. Attached to the front are textile fall leaves, sunflowers and berries, along with a small wooden plaque with the words “Welcome to Our Patch” and a scarecrow printed on its face. A spray of vines around the perimeter as well as part of the wreath form is visible from the front and sides and provides part of the decorative appeal.
The wreaths are composite articles made up of elements classifiable in different tariff headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The wreath is a composite article made up of materials classifiable in different tariff headings. We find that the vines impart the essential character, in that they provide both the structural elements of the wreath as well as some visual appeal.
The dried vines meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, HTSUS, which states:
In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
The wreaths constitute wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. None of the items considered, herein, are considered to be festive articles of heading 9505, HTSUS.
The applicable subheading for the wreath will be 4602.19.6000, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Wickerwork.” The rate of duty will be Free.
The applicable subheading for the plastic glitter stickers will be 3919.90.5060, HTSUS, which provides for “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Other: Other: Other.” The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the door cover will be 4911.91.4040, HTSUS, which provides for “Other printed matter… Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other.” The rate of duty will be Free.
The applicable subheading for the door mat will be 5704.90.0190, HTSUS, which provides for “Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up: Other: Other.” The rate of duty will be Free.
The applicable subheading for the door banner will be 6307.90.8500, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Wall banners, of man made fibers.” The 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 3919.90.5060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3919.90.5060, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4602.19.6000 and 5704.90.0190, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4602.19.6000 and 5704.90.0190, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4911.91.4040 and 6307.90.8500, 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 subheadings 4911.91.4040 and 6307.90.8500, 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.
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