CLA-2-39:OT:RR:NC:N1:137
Pilar Dorfman
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of a retractable hose reel with hose from China
Dear Mr. Dorfman:
In your letter dated March 18, 2019 you requested a tariff classification ruling on behalf of your client, Hose-Pro (USA).
The product is identified as Hose-Pro 82’ Retractable Hose reel with hose. It consists of a molded polypropylene housing that contains a 82 foot long by 9/16 inch diameter reinforced hose that retracts on your command. The hose is made of polyvinyl chloride. The hose is intended for watering lawns and gardens. The housing is wall mounted, measures approximately 23 inches by 13 inches by 21inches and features a specially designed “stop-anywhere” locking retractable mechanism. The product includes a 180-degree swivel wall mount and hardware set, and a premium metal seven function spray gun.
The applicable subheading for the hose reel with hose will be 3917.39.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tubes, pipes and hoses and fittings therefor, of plastics: Other tubes, pipes and hoses: Other: Other: Of polyvinyl chloride. The general rate of duty will be 3.1 percent ad valorem.
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.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3917.39.0020, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3917.39.0020, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division