OT:RR:CTF:EMAIN H326279 PF
TARIFF NOS.: 7616.99.51, 7326.90.86, 3926.90.99, 8536.69.80, 7318.15.40,
7318.15.60, 8536.50.90, 4010.39.90, 8483.50.90, 8482.10.50, 7318.22.00, 7318.21.00,
7318.16.00, 4202.12.29, 7604.21.00, 8483.20.80, 4016.99.60, 8482.10.50, 8501.10.40,
8544.42.10, 8536.69.40, 8544.42.90
Center Director
Base Metals Center of Excellence and Expertise
U.S. Customs and Border Protection
555 Battery Street
San Francisco, CA 94111
Attn: Leonardo D. Faye, Import Specialist; Mark C. Marrano, Import Specialist
RE: Protest and Application for Further Review No: 4501-21-103251; Classification of
Educational Robot Kit Parts
Dear Center Director:
The following is our decision as to Protest and Application for Further Review No.
4501-21-103251, which was filed on December 16, 2021, on behalf of Robotzone, LLC
(“protestant”). The protest pertains to the classification of Educational Robot Kit Parts
(“subject merchandise”) under the Harmonized Tariff Schedule of the United States
(“HTSUS”).
The subject merchandise was entered by protestant between August 24, 2020
and September 3, 2020. U.S. Customs and Border Protection (“CBP”) liquidated the
entries between July 23, 2021 and December 31, 2021. On December 16, 2021,
protestant filed a protest and AFR regarding the tariff classification of the subject
merchandise and claiming that the correct classification of the subject merchandise
should be in heading 9023, which provides for “Instruments, apparatus and models,
designed for demonstrational purposes (for example, in education or exhibitions),
unsuitable for other uses, and parts and accessories thereof.” Our decision takes into
account arguments presented during a meeting held on July 25, 2023 and supplemental
information received on February 16, 2024.
FACTS:
On September 17, 2020, CBP issued New York Ruling (“NY”) Ruling N314278
for the classification of educational robot kits parts that were used to make robots for
educational robot competitions such as the First Tech Challenge (“FTC”). NY N314278
stated the following:
The parts help make up an educational demonstrative robot designed to
accomplish a specific task discussed with the students prior to the FTC
competitions. During the FTC, competing robots will be tested to ensure the
students meet the parameters and the robots accomplish the predetermined
task. The goBilda Master FTC Kit is designed by Robotzone LLC for the FTC
and is comprised of over 2,000 individual pieces. The first item below is part of
the goBilda Master FTC Kit and can also be purchased separately. The
remaining items are additional parts that can be purchased separately but work
directly with the goBilda Master FTC Kit or similar kits.
The first item under consideration is the 1201 Series Quad Block Pattern
Mount (SKU #1201-0043-0002), which features an aluminum block with distinct
hole design patterns and is considered the staple of the build system. The mount
allows for two structural components to be joined together at angles
predetermined by the hole positions. The 1201 Series Quad Block Pattern Mount
is sourced from China, Taiwan or Singapore.
The second item under consideration is the 1310 Series Hyper Hub (SKU
#1310-0016-1006), which is an aluminum hub that transmission components
such as gears, sprockets, pulleys and wheels can be fastened. The connections
are made via screws or clamping mechanisms. By applying pressure on the
shaft, the parts are able to rotate as one assembly. The 1310 Series Hyper Hub
is produced in China.
The third item under consideration is the 1402 Series 2-Side 1-Post
Clamping Mount (SKU #1402-0043-0006), which is an aluminum system of
clamping mounts designed to precise diameters, allowing them to tighten around
a shaft or tube when the screw that passes perpendicular to and through the
slotted opening of the bore, is tightened. Threaded holes are located on planes
other than that of the bore in order to fasten the mount to a larger structural
element. The 1402 Series 2-Side 1-Post Clamping Mount is produced in China.
The fourth item under consideration is the 1602 Series 1-Side 2-Post
Pillow Block (SKU #1602-0032-0006), which is an aluminum housing with a pre-
installed radial bearing. The housing has holes to mount additional components
to work with the bearing in a specific position. Typically, students will utilize
different driving components such as gears and pulleys with the device. The item
is produced in China.
The fifth item under consideration is the 3606 Series Mecanum Wheel Set
(SKU #3213-3606-0001), which can allow the robot to move similar to other
wheeled vehicles. When the Mecanum Wheels are rotated opposite of one
2
another, it causes pressure on the rollers to spin the wheels and generate a
sideways movement of the chassis. These wheels are mostly utilized on smooth
surfaces. The Mecanum Wheel Set comes with two wheels and is produced in
China.
CBP found that the five educational robot kit parts were “solely utilized for making
robots for educational robot competitions such as the FTC.” CBP further found that the
merchandise at issue in NY N314278 were considered proprietary parts to the robot kits
and therefore were classified as parts of demonstrational instruments of subheading
9023, HTSUS.
The Protestant alleges that the merchandise under consideration in the instant
protest are educational robot kits and parts that are used to make robots for educational
robot. The protestant also contends that the subject merchandise is the same as the
merchandise in NY N314278. There are six entries that are subject to this protest. The
first entry, ending in 7141-0, includes a non-flanged ball bearing, ball bearing hub,
aluminum bore and tube clamps, stainless steel shims, aluminum U-beam, aluminum L-
Channel, Plastic Chain, plastic wheel with rubber tread, steel flat grid bracket and
plates, gearmotor board, aluminum flat bracket, steel sockets, zinc plated steel button
head screws, plastic spacers, mini snap-action micro switch, micro limit switch, timing
belts, belt pulley, aluminum servo plate, and an angle mount. The second entry, ending
in 7581-7, includes an aluminum U-channel, aluminum rex shaft, and an aluminum go-
Rail and X-Rail. The third entry, ending in 8204-5, includes a ball bearing hub,
aluminum spacer, 3613 Series compliant wheel, and pitch track. The fourth entry,
ending in 8325-8, includes a steel hole reducer, aluminum spacer, aluminum grid plate,
stainless steel screw plate, and a 3613 Series compliant wheel. The fifth entry, ending
in 7241-8, includes a gear motor, modern robotics/matrix 12VDC motor, gearbox shaft,
connector pack and an adaptor. The sixth entry, ending in 8564-2, includes a deep
groove ball bearing.
In the supplemental submission of February 15, 2024, Protestant alleges that the
SKUs shipped through the six (6) entries of the Protest are parts “specifically designed
and manufactured for and are parts for the principal and exclusive use in four (4)
different robot kits . . . (1) Cube Collector, (2) Element Explorer, (3) Compact Collector,
and (4) Omni-Grip.” A review of the six entries, however, reveals that the parts for the
four kits are imported in separate entries. For example, the first entry includes parts for
the Cube Collector, Compact Collector, and Omni-Grip Robot Kit while the sixth entry, is
made up of only one SKU, 535051, which is a deep groove ball bearing, and according
to the Protestant, a part of the Omni-Grip Robot Kit (See Exhibit A – Protest 3
Highlighted SKUs).
ISSUE:
Whether the subject merchandise is classified in subheading 9023, as parts of
demonstrational instruments or whether the subject merchandise is classified elsewhere
in the HTSUS?
3
LAW AND ANALYSIS:
Initially, we note that the matters protested are protestable under 19 U.S.C.
§1514(a) (2) as decisions on classification. The protest was timely filed, within 180
days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections
Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. §
1514(c) (3) (2006)). Further Review of Protest No. 4501-21-103251 is properly
accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against
which the protest was filed is alleged to be inconsistent with a ruling of the
Commissioner of CBP or his designee, or with a decision made by CBP with respect to
the same or substantially similar merchandise.
Merchandise imported into the United States is classified under the HTSUSA.
Tariff classification is governed by the principles set forth in the General Rules of
Interpretation (“GRIs”) and, in the absence of special language or context which
requires otherwise, by the Additional U.S. Rules of Interpretation (“AUSRIs”). The GRIs
and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be
considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the
headings of the tariff schedule and any relative section or chapter notes. In the event
that the goods cannot be classified solely on the basis of GRI 1, and if the heading and
legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be
applied in order. GRI 2(a) provides the following:
Any reference in a heading to an article shall be taken to include a reference to
that article incomplete or unfinished, provided that, as entered, the incomplete or
unfinished article has the essential character of the complete or finished article. It
shall also include a reference to that article complete or finished (or falling to be
classified as complete or finished by virtue of this rule), entered unassembled or
disassembled.
Additional U.S. Rule of Interpretation 1 provides, in pertinent part, as follows:
In the absence of special language or context which otherwise requires—
* * *
(c) a provision for parts of an article covers products solely or principally used
as a part of such articles but a provision for "parts" or "parts and accessories"
shall not prevail over a specific provision for such part or accessory
The 2020 HTSUS provision under consideration in this case is as follows:
9023 Instruments, apparatus and models, designed for demonstrational purposes (for
example, in education or exhibitions), unsuitable for other uses, and parts and
accessories thereof
Note 2 to Section XV, provides, in relevant part:
4
Throughout the tariff schedule, the expression “parts of general use: means:
(a) Articles of heading 7307 1, 7312, 7315, 7317 or 7318 and similar articles of
other base metals…”
Note 1, to Section XVI (Chapters 84 and 85), HTSUS, states that the section
does not cover:
(g) Parts of general use, as defined in Section XV, of base metal
(Section XV), or similar goods of plastics (Chapter 39).
* * *
(m) Articles of Chapter 90.
Note 2 to Section XVI, HTSUS, provides that:
Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85,
parts of machines (not being parts of the articles of heading 8484, 8544, 8545,
8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapter 84 or 85
(other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529,
8538 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of
machine, or with a number of machines of the same heading (including a
machine of heading 8479 or 8543) are to be classified with the machines of
that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or
8538 as appropriate. However, parts which are equally suitable for use
principally with the goods of headings 8517 and 8525 to 8528 are to be
classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473,
8503, 8522, 8529 or 8538 as appropriate, or failing that, in heading 8487 or
8548.
Note 1 to Chapter 90 states the following, in pertinent part:
This chapter does not cover:
* * *
(f) Parts of general use, as defined in note 2 to section XV, of base metal
(section XV) or similar goods of plastics (chapter 39)….
Note 2 to Chapter 90 provides as follows:
1
Heading 7307, HTSUS, provides for tube or pipe fittings (for example, couplings, elbows,
sleeves) of iron or steel.
5
Subject to note 1 above, parts and accessories for machines, apparatus,
instruments or articles of this chapter are to be classified according to the
following rules:
(a) Parts and accessories which are goods included in any of the headings of
this chapter or of chapter 84, 85 or 91 (other than heading 8487, 8548 or
9033) are in all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a
particular kind of machine, instrument or apparatus, or with a number of
machines, instruments or apparatus of the same heading (including a
machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be
classified with the machines, instruments or apparatus of that kind;
In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of
the Harmonized Commodity Description and Coding System, which constitute the
official interpretation of the HTSUS at the international level, may be utilized. The ENs,
although not dispositive or legally binding, provide a commentary on the scope of each
heading, and are generally indicative of the proper interpretation of the HTSUS. See
T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
Explanatory Note (C) to Section XV provides:
In general, identifiable parts of articles are classified as such parts in their
appropriate headings in the Nomenclature…
However, parts of general use (as defined in Note 2 to this section) presented
separately are not considered as parts of articles, but are classified in the
headings of this Section appropriate to them. This would apply, for example, in
the case of bolts specialised for central heating radiators or springs specialized
for motor cars. The bolts would be classified in heading 73.18 (as bolts) and not
in heading 73.22 (as parts of central heating radiators). The springs would be
classified in heading 73.20 (as springs) and not in heading 87.08 (as parts of
motor vehicles).”
Heading 9023 describes “instruments, apparatus and models” which are
“designed for demonstrational purposes” and are “unsuitable for other uses.” EN 90.23
states, in relevant part, as follows:
This heading covers a wide range of instruments, apparatus and models
designed for demonstrational purposes (e.g., in schools, lecture rooms,
exhibitions) and unsuitable for other uses.
Subject to this proviso, the heading includes:
(1) Special demonstrational machines or appliances such as the Wimshurst
machine (for experiments with electricity), the Atwood machine (for
demonstrating the law of gravity), Magdeburg hemispheres (for
demonstrating the effects of atmospheric pressure), the Gravesande ring
6
(for demonstrating thermal expansion), Newton’s disc (for demonstrating
the colour composition of white light).
(2) Models of human or animal anatomies (whether or not articulated or fitted
with electric lighting); models of stereometric bodies, of crystals, etc.
Models of this kind are usually made of plastics or of compositions based
on plaster.
(3) Training dummies, constituting an inflatable life‑size model of the human
body with artificial respiratory parts reproducing those of a human being;
used for training in the “kiss‑of‑life” revival method.
(4) Cross‑sectional models of ships, locomotives, engines, etc., cut to show
their internal operation or the functioning of an important part; panels
showing, in relief, for example, the assembly of a radio (for
radiotelegraphists’ schools), or the oil circulation in an engine, etc., whether
or not fitted with an electric lighting system.
(5) Show‑cases and exhibit panels, etc., displaying samples of raw materials
(textile fibres, woods, etc.), or showing the various stages of manufacture or
processing of a product (for instruction in technical schools).
(6) Models, etc., for artillery training, used in training courses held indoors.
(7) Prepared slides for microscopic study.
(8) Models of towns, public monuments, houses, etc. (of plaster, paperboard,
wood, etc.).
(9) Small scale demonstrational models (of aircraft, ships, machines, etc.)
generally of metal or wood (e.g., for advertising purposes, etc.). It should,
however, be noted that models suitable solely for ornamental purposes are
classified in their respective headings.
(10) Relief maps (of provinces, towns, mountain ranges, etc.), relief plans of
towns, and terrestrial or celestial globes in relief, whether or not printed.
(11) Military tank simulators which are used for the training (including advanced
training) of tank drivers. These consist essentially of the following
components:
- a driving cabin mounted on a moveable platform
- a viewing system consisting of a scale model of terrain and a television
camera mounted on a traveling gantry
- an instructor’s console,
- a computer unit,
- a hydraulic power unit, and
- an electrical supply cabinet.
7
The Protestant alleges that the subject merchandise is the same class/kind as the
merchandise in NY N314278 and accordingly should be classified in heading 9023,
HTSUS, which provides for “Instruments, apparatus and models, designed for
demonstrational purposes (for example, in education or exhibitions), unsuitable for other
uses, and parts and accessories thereof.”
Heading 9023 and EN 90.23 make clear that articles of heading 9023 are those
designed for “demonstrational purposes” to the exclusion of all other uses. The term
“demonstrational” is not defined in the HTSUS and must therefore be construed in
accordance with its common meaning, which may be ascertained by reference to
“standard lexicographic and scientific authorities” and to the pertinent ENs. See GRK
Can., Ltd. v. United States, 761 F.3d 1354, 1357 (Fed. Cir. 2014). Dictionary definitions
of “demonstrate” and “demonstration” previously cited by CBP for this purpose indicate
that, in the context of “education” or “exhibits,” “demonstrational” denotes an inherent
capacity to illustrate certain concepts, functions, processes, etc. See, e.g.,
Headquarters Ruling Letter (“HQ”) H266154, dated February 23, 2016 and HQ
H042579, dated October 27, 2010 (both citing Oxford English Dictionary definition of
“demonstrate,” as well as the American College Dictionary definition of “demonstration,”
to define “demonstrational” as “used to explain the use or operation of [a] good”); see
also HQ H050116, dated March 26, 2009 (determining that a humanoid robot designed
to “explain and demonstrate the facts and science on robots” was sufficiently
“demonstrational,” given the dictionary definition of “demonstrate,” because the robot “is
pointing out information about robotics generally”).
This understanding of the term is supported by EN 90.23, insofar as the
exemplars of items “designed for demonstrational purposes” set forth in the EN all
share, as a unifying characteristic, the capacity to convey conceptual or practical
knowledge. See LeMans Corp. v. United States, 660 F.3d 1311, 1320-21 (Fed. Cir.
2011) (holding that the use of EN exemplars to define the scope of a tariff term is
permissible). Specifically, the exemplars include small-scale models that illustrate the
anatomical construction and/or mechanics of their full-scale counterparts (e.g., of
human or animal bodies, vehicles, structures), interactive simulators and dummies
whose use hones certain operational skills (e.g., life-saving techniques, military
vehicular navigation), and dynamic objects that provide visual representations of certain
technical concepts (e.g., laws of gravity, effects of atmospheric pressure). Articles
which do not share this pedagogical characteristic, or otherwise fall within the
definitional scope of “demonstrational”, must be classified outside heading 9023,
HTSUS. See HQ H042579, supra (ruling that a “camera display model” was excluded
from heading 9023 because the article “does not contain any internal electronics, which
severely limits the demonstrational abilities of the display model” and because “[a]
salesperson cannot use the display model to explain the use or operation of the digital
camera to a consumer”).
8
The subject merchandise is not “designed for demonstrational purposes” nor is it
“unsuitable for other uses.” The subject merchandise includes the following: The first
entry, ending in 7141-0, includes a non-flanged ball bearing, ball bearing hub, aluminum
bore and tube clamps, stainless steel shims, aluminum U-beam, aluminum L-Channel,
Plastic Chain, plastic wheel with rubber tread, steel flat grid bracket and plates,
gearmotor board, aluminum flat bracket, steel sockets, zinc plated steel button head
screws, plastic spacers, mini snap-action micro switch, micro limit switch, timing belts,
belt pulley, aluminum servo plate, and an angle mount. The second entry, ending in
7581-7, includes an aluminum U-channel, aluminum rex shaft, and an aluminum go-Rail
and X-Rail. The third entry, ending in 8204-5, includes a ball bearing hub, aluminum
spacer, 3613 Series compliant wheel, and pitch track. The fourth entry, ending in 8325-
8, includes a steel hole reducer, aluminum spacer, aluminum grid plate, stainless steel
screw plate, and a 3613 Series compliant wheel. The fifth entry, ending in 7241-8,
includes a gear motor, modern robotics/matrix 12VDC motor, gearbox shaft, connector
pack and an adaptor. The sixth entry, ending in 8564-2, includes a deep groove ball
bearing.
Here, the subject merchandise is clearly comprised of parts that have purposes
other than being specifically designed for use in the creation of the robots. For
example, the parts at issue in this protest include screws, spacers, and steel sockets,
which have many different applications. Conversely in NY N314278, CBP noted that
the robot kit parts were “designed exclusively for use at educational robot competitions.”
Moreover, CBP stated that the parts in NY N314278 were part of the “goBilda Master
FTC Kit” or would “work directly with the goBilda Master FTC Kit or similar kits.”
Contrary to the Protestant’s contention, the subject merchandise is not the same
class/kind as the robot kit parts that were at issue in NY N314278 because the parts at
issue in this protest are not solely designed or used for making robots for educational
robot competitions. Therefore, since the parts at issue in this protest are not specifically
designed for robot kits and can be used in any number of applications, the parts are
“suitable for other uses.” Therefore, the subject merchandise is not within the scope of
heading 9023, HTSUS.
With regard to the Protestant’s supplemental argument that the parts are
specifically designed for use in four different robot kits, we note that the parts are of the
kits are not imported in the same shipment and in many of the entries, they are imported
separate from each other. CBP has consistently ruled that that articles imported in bulk
for later assembly do not qualify under GRI 2(a) as disassembled articles for
classification purposes, as noted in CBP Ruling HQ H302170 (November 19, 2019). In
that ruling, we concluded the following:
There must be evidence that the articles will definitely be assembled after
importation and that the articles are not being imported simply for inventory
purposes. In addition, there must be evidence that the articles are presented for
reasons such as requirements for convenience of packing, handling or transport.
See HQ 088891, dated June 21, 1991 (concluding that there was no indication
that the proposed shipments would be anything more than bulk shipments of
equal numbers of components); see also HQ 954420, dated August 12, 1993
9
(finding that motor vehicle parts were parts shipped in bulk for inventory
purposes), HQ 953860, dated June 23, 1993 (holding that lawn mower parts did
not qualify as unassembled lawn mowers and were parts shipped in bulk for
inventory purposes).
In the present case, the subject parts for the robot kits are not imported in an
unassembled or disassembled state for convenience of packing, handling, or transport,
but as parts shipped in bulk for inventory purposes. CBP does not classify parts
intended to stock an assembly line inventory together as the finished article even if they
are imported together in equal numbers. See HQ H302170, supra; HQ 088891 (June
21, 1991). Given such, we conclude that the subject merchandise, even if it consists of
all the parts in equal number to comprise “robot kits”, are not “disassembled” articles
within the meaning of GRI 2(a). Therefore, GRI 2(a) is inapplicable to the subject
articles. Accordingly, each subject part will be separately classified when imported into
the United States in bulk under the applicable HTSUS provisions.
HOLDING:
Pursuant to GRIs 1 and 6, the subject merchandise is classified in subheadings
7616.99.51, 7326.90.86, 3926.90.99, 8536.69.80, 7318.15.40, 7318.15.60, 8536.50.90,
4010.39.90, 8483.50.90, 8482.10.50, 7318.22.00, 7318.21.00, 7318.16.00, 4202.12.29,
7604.21.00, 8483.20.80, 4016.99.60, 8482.10.50, 8501.10.40, 8544.42.10, 8536.69.40,
and 8544.42.90. Please refer to the HTSUS 2020 general, column one for the rate of
duty.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional
tariffs and quotas on a number of steel and aluminum mill products. Exemptions have
been made on a temporary basis for some countries. Quantitative limitations or quotas
may apply for certain exempted countries and can also be found in Chapter 99.
Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in
Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum.
Products classified under subheading 7604.21.0010, HTSUS, may be subject to
additional duties or quota. At the time of importation, you must report the Chapter 99
subheading applicable to your product classification in addition to the Chapter 72, 73 or
76 subheading listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of
China classified under subheadings 8536.50.9055, 8536.69.4040, 8482.10.5044,
8482.10.5048, 8483.50.9080, and 8501.10.4060, HTSUS, unless specifically excluded,
are subject to an additional 25 percent ad valorem rate of duty. They are thus also
covered by the appropriate Chapter 99 provision, i.e., 9903.88.01, in addition to
subheadings 8536.50.9055, 8536.69.4040, 8482.10.5044, 8482.10.5048,
8483.50.9080, 8501.10.4060, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of
China classified under subheadings 4010.39.9000, 4016.99.6050, 4202.12.2985,
7318.15.4000, 7318.15.6040, 7318.21.0030, 7318.21.0090, 7318.22.0000,
10
7326.90.8688, 7616.99.5190, 8536.69.8000, 8483.20.8040, 8544.42.1000, and
8544.42.9090, HTSUS, unless specifically excluded, are subject to an additional 25
percent ad valorem rate of duty. They are thus also covered by the appropriate Chapter
99 subheading, i.e., 9903.88.03, in addition to subheadings 4010.39.9000,
4016.99.6050, 4202.12.2985, 7318.15.4000, 7318.15.6040, 7318.21.0030,
7318.21.0090, 7318.22.0000, 7326.90.8688, 7616.99.5190, 8536.69.8000,
8483.20.8040, 8544.42.1000, and 8544.42.9090, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of
China classified under subheadings 3926.90.9985, 7318.16.0085, and 7604.21.0010,
HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. They are thus also covered by the appropriate Chapter 99
provision, i.e., 9903.88.15, in addition to subheadings 3926.90.9985, 7318.16.0085, and
7604.21.0010, 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/current.
You are instructed to DENY the Protest.
You are instructed to notify the protestant of this decision no later than 60 days
from the date of this decision. Any reliquidation of the entry or entries in accordance
with the decision must be accomplished prior to this notification. Sixty days from the
date of the decision, the Office of Trade, Regulations and Rulings will make the decision
available to CBP personnel and the public on the Customs Rulings Online Search
System (CROSS) at https://rulings.cbp.gov/, or other methods of public distribution.
Sincerely,
for Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
11