CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Unit No. 182, 1/F, Peninsula Centre
No. 67 Mody Road,
Kowloon, Hong Kong
China
RE: The tariff classification of two archway decorations from China. Dear Ms. Long: In your letter dated June 10, 2023, you requested a tariff classification ruling.
You submitted a photograph and a detailed description of an item identified as 90IN Ornament Ball Archway, item number X44890-00429, which consists of an arch-shaped decoration composed of multiple, multicolored plastic Christmas ball ornaments of varying sizes, complete with crowns and hanging loops. The Christmas ball ornaments are permanently affixed to seven sections that form an archway and extend down to a flat square base at each end. When assembled, the predominantly plastic item measures approximately 87.4" (L) x 16.3" (W) x 90" (H). The decoration is marketed and sold exclusively to be used outdoors as a temporary Christmas decoration.
You also submitted a photograph and a detailed description of an item identified as 90IN Grave & Bones Archway, item number 2331-90005, which consists of an arch-shaped decoration composed of multiple square plastic pieces depicting skulls and bones, threaded onto a series of center supports that form an arch and extend down to a flat square base at each end, that are joined together by a single horizontal metal bar. When assembled, the predominantly plastic item measures approximately 83" (L) x 18.9" (W) x 89" (H) and is marketed and sold exclusively to be used outdoors as a temporary Halloween decoration.
The applicable subheading for the 90IN Ornament Ball Archway, item number X44890-00429, will be 9505.10.2500, 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: Christmas ornaments: Other: Other.” The rate of duty will be Free.
The applicable subheading for the 90IN Grave & Bones Archway, item number 2331-90005, will be 9505.90.6000, 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.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division