CLA-2-63:OT:RR:NC:N3:351
Ms. Sabrina Bellaire
Shepherd Hardware Products LLC
6961 US Hwy 12
Three Oaks, MI 49128
RE: The tariff classification of self-adhesive protective fabric of needleloom construction and made up pads produced from such material from China
Dear Ms. Bellaire:
In your letter dated March 20, 2020, you requested a tariff classification ruling. Photographs, in lieu of a sample, were provided.
The item at issue which you state has no item number or name assigned consists of a collection of man-made fiber needleloom felt pieces with an adhesive backing. To manufacture, you state that a film with adhesive applied on both sides is, in turn, applied to the back of needleloom felt. A protective peel off paper is applied to the back of the film. The felt is then cut to various sizes. The collection consists of (2) 4 ¼ x 6 inch rectangular shaped “blankets” (pieces) which may be used to cut to desired shapes and sizes; (16) 1 inch square die cut pads and (283) round die cut pads ranging from ? to 1 ½ inches in diameter. The felt material, once removed from the protective paper, is designed to be placed under chair and table legs, lamps, figurines, planters, vases and ashtrays, etc., to prevent the possible marring of the floor and furniture.
Though you refer to the collection as a set, it is the opinion of this office that this is not a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the tariff at the international level, state in Note X to GRI 3(b), that the term “goods put up in sets for retail sale” means goods which:
consist of at least two different articles which are, prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking.
This assortment fulfills the requirements of (a) and (c) above, but we believe that it fails (b). Further, the Explanatory Notes also state that GRI 3(b) does not cover selections of products put up together. While each piece serves the same purpose (protecting floors and furniture), the function of each pad/blanket does not join that of the other in a way that might be interpreted as meeting a particular need or carrying out a specific activity. In fact, their uses are mutually exclusive. This is a collection of related items, not a set for tariff purposes; therefore, each item will be separately classified.
The applicable subheading for the 4 ¼ x 6 inch “blankets” and 1 inch square pads will be 5602.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Felt, whether or not impregnated, coated, covered or laminated: Needleloom felt and stitchbonded fiber fabrics: Laminated fabrics.” The rate of duty will be 12 percent ad valorem.
The applicable subheading for the round die cut pads will be 6307.90.9889, Harmonized Tariff Schedule of the United States (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 5602.10.0000, HTSUS, unless specifically excluded, are subject to an additional 25 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 5602.10.1000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, 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 6307.90.9889, 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, 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 on the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division