CLA-2-95:OT:RR:NC:N4:425
Ms. Kim Benedetto
Seasons USA Inc
2041 Genesee Street Utica, NY 13501
RE: The tariff classification of a pumpkin decorating kit and a textile fabric bag from China.
Dear Ms. Benedetto:
In your letter dated July 16, 2024, you requested a tariff classification ruling on behalf of your client, Seasons HK Limited.
You submitted photographs and a detailed description of an item identified as Jack O' Lantern Push In Kit, item number OEM25-0529, which consists of 20 PVC blister sheets, 1 small plastic hammer, 1 fabric bag, 70 pcs plastic push pins. The blister sheets are plastic eyes, noses, and mouths to affix to a plain pumpkin with the push pins to decorate it and turn it into a jack-o'-lantern without carving the pumpkin. The kit will be marketed and sold exclusively for Halloween.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rule of Interpretation 3(b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3(b) are 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The blister sheets, consisting of jack-o'-lantern eyes, noses and mouths, push pins and small hammer are intended for use to decorate a pumpkin, an activity intended to be done only during, and in celebration of Halloween. The blister sheets, small plastic hammer, and plastic push pins will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the plastic blister sheets.
However, the textile bag is only used to store the items that are used to make the jack-o'-lantern in celebration of the holiday. That is, it stores the items used in decorating pumpkins but is not itself used in celebration of the holiday. As such, it appears to be a utilitarian or functional article, conforming to the general characteristics of a textile fabric bag. Utilitarian or functional articles are excluded from classification in Chapter 95 by Chapter Note 1(x) to Chapter 95. The textile fabric bag is the only item that does not contribute to the activity of decorating pumpkins so it will fall outside of the set and must be considered separately.
The drawstring bag is composed of 100 percent polyester knitted, dyed black, fabric.The rectangular shaped bag, measuring 6 inches in length by 8 inches in width, is folded and sewn on two sides.The opened end is hemmed and features a drawstring closure composed of two 100 percent polyester braided cords that are knotted together at each end.The unlined bag is used to store the Jack O' Lantern Push in kit which includes 20 PVC blister sheets, 70 push pins, and one hammer.The bag is suitable for repetitive use and there is no relationship between the bag and its contents.
The applicable subheading for the blister sheets, plastic pins and plastic hammer pieces of the Jack O' Lantern Push In Kit, item number OEM25-0529,will be 9505.90.6000, 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: Other: Other." The rate of duty will be free.
The applicable subheading for the drawstring bag, will be 6307.90.9891, HTSUS, which provides for Other made up articles, including dress patterns: Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, 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 subheading 6307.90.9891, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division