CLA-2-14:OT:RR:NC:N2:231
Ms. Pam Mallette
Customs & Trade Services Inc.
C/O Taggart International Ltd
5900 N.W. 97th Avenue
Suite C7, C8
Doral, FL 33178
RE: The tariff classification of Bamboo Branches from China
Dear Ms. Mallette:
In your letter dated August 20, 2020, you requested a tariff classification ruling on behalf of your client, Rogers Sporting Goods Holdings Inc. (Kansas City, MO).
The subject merchandise is bamboo branches of the genus Phyllostachys. You have stated that the product, which will be packed 26 per box, will be fumigated. The bamboo branches will be sold to hunters for use as a camouflage for hunting; and as a “concealment brush” for obscuring hunting blinds, boats etc.
The applicable subheading for the Bamboo Branches will be 1401.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached, or dyed cereal straw and lime bark):Bamboos.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1401.10.0000, 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 1401.10.0000, 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.
Importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division