CLA-2-63:OT:RR:NC:N3:351
Ms. Maggie Song
Nantong WP Textiles Co., Ltd.
No.168 Sheng Li Road, Futong Building Lane, Chong Chuan District Nantong, Jiangsu 226000 China
RE: The tariff classification of textile potted plants from China
Dear Ms. Song:
In your letter dated October 9, 2024, you requested a tariff classification ruling. In lieu of a sample, photographs of the items were provided with your request.
The item, identified as Happy Plants 4-Pack, consists of an assortment of four textile potted plants with dangling legs. The set is intended to be decorative shelf sitters. Each potted plant is composed of 100 percent polyester knitted dyed fabric stuffed with polyfiber and a bag of plastic particles inside the bottom used to help each pot sit upright. The top of each potted plant contains a three-dimensional depiction of different flowers or succulent and leaves sitting on brown knit soil-like plush fabric. The flowers or succulent, leaves, and soil are sewn to a reinforcing band which is covered by a 100 percent polyester nonwoven fabric. The body of each potted plant features two embroidered eyes and a mouth. Attached to the bottom of the body of each potted plant are two legs with white faux fur knitted feet. The white potted plant measures 13 inches in height by 9 inches in width, the blue potted plant measures 14 inches in height by 7 inches in width, the pink potted plant measures 14 inches in height by 7 inches in width, and the yellow potted plant measures 14 inches in height by 8 inches in width.
You suggested the Happy Plants 4-Pack should be classified under subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars and similar wheeled toysdolls, other toyspuzzles of all kinds; parts and accessories thereofOther.We disagree. The Happy Plants are not toys principally designed for amusement. Rather, they are household decorative articles designed and intended to be used as display items. The item's construction, the general physical characteristics of the items, as well as their intended use indicate that the items are decorative in nature. The Happy Plants 4-Pack does not offer any significant play value as a toy, therefore classification in heading 9503 is precluded.
The applicable subheading for the Happy Plants 4-Pack will be 6307.90.9891, HTSUS, which provides for Other made up articles, including dress patterns: Other: 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.
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, including information on exclusions and their effective dates, 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 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division