CLA-2-39:OT:RR:NC:N1:137
Mr. Andre LaMorgia
INLT Inc.
448 N. 10th Street, Suite 504
Philadelphia, PA 19123
RE: The tariff classification of a flexible silicone travel straw from China
Dear Mr. LaMorgia:
In your letter dated July 2, 2019, on behalf of your client, PurePack, Inc., you requested a tariff classification ruling.
You submitted a photograph and detailed description of an item identified as a flexible silicone travel straw, packed in a round polypropylene case. The reusable straw measures approximately 255mm in length and 11mm in diameter. The travel straw allows consumers to more conveniently consume a beverage than they would otherwise.
You have suggested that this item is correctly classified in 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS) as other household articles of plastic, however this office does not agree.
Classification under the Harmonized Tariff Schedule of the United States is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the case of the instant item, straws are not specified in heading 3924 and only funnels approximate the functional properties of a drinking straw.
Heading 3917 HTSUS, provides for "Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics." Note 8 to Chapter 39 states in pertinent part that “ "[f]or purposes of heading 3917, the expression "tubes, pipes and hoses" means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes).”
The applicable subheading for the flexible silicone travel straw will be 3917.32.0050, (HTSUS), which provides for tubes, pipes, and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings: other. The 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). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 3917.32.0050, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3917.32.0050, 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