CLA-2-44:OT:RR:NC:N4:434
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a wooden bottle carrier from China
Dear Mr. Kenny:
In your letter, dated June 16, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Product information and photos were submitted for our review.
CVS item number 408460, the “Bottle Caddy with Opener” is a wooden carrier constructed of pine wood boards and measuring approximately 10” wide by 6” deep by 9.5” high. Per your submission, it is intended to carry bottles or similarly shaped containers to an outing, such as a picnic or party. A metal handle allows for easier carrying, and a metal bottle opener is permanently mounted to one side.
In your letter, you suggest classification is appropriate under subheading 4421.99, Harmonized Tariff Schedule of the United States (HTSUS), which covers other articles of wood. We agree.
The applicable subheading for the bottle carrier will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9780, 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, 9903.88.03, in addition to subheading 4421.99.9780, 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.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division