In ruling NY N321330 (September 22, 2021), Customs and Border Protection (CBP) discussed the tariff classification of a snake decoration from China. The product, described as the “Disney The Nightmare Before Christmas Poseable Snake,” is a hanging home decoration intended for Halloween. The shape of the snake consists of two parts – an orange 100% polypropylene hollow molded head measuring 10 inches in length by 4 ¾ inches in width, and an orange and black striped 100% polyester knotted fabric body measuring 60 inches in length by 3 inches in width. In total the assembled snake decoration measures 70 inches in length and 4 ¾ inches in width. It also features a black 100% polyester braided cord at the top of its head for hanging the snake.
When considering the classification of the item, CBP first noted that the snake would not be recognized as a symbol closely associated with Halloween. Because there are no features on it recognized as festive motifs or symbols that would limit the item’s use for only during the Halloween season, the snake would not be described as a Halloween decoration. For its classification, CBP next turned to General Rule of Interpretation (GRI) 3(c), which provides that composite goods that cannot be classified by reference to GRI 3(a) or 3(b) are to be classified under the heading that occurs last in numerical order. In this case, the composite good consists of a textile article (heading 6307) and a polypropylene (heading 3926). As such, CBP determined that the applicable subheading for the “Disney The Nightmare Before Christmas Poseable Snake” was 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% ad valorem.
Additionally, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, Chinese products under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem duty rate. As such, the chapter subheading 9903.88.15 must be reported in addition to subheading 6307.90.9891, HTSUS.