CLA-2-63:OT:RR:NC:N3:351
Ms. Lisa Watson
Gateway International Clearance Services, Inc.
18201 Viscount Rd.
Houston, TX 77032
RE: The tariff classification of a tree anchoring system from China
Dear Ms. Watson:
In your letter dated September 30, 2020, you requested a tariff classification ruling on behalf of your client, Tree Stake Solutions, LLC. In lieu of samples, photographs of a tree anchoring system were provided with your request.
You state that the tree anchoring system kit, item “VS-68,” is designed to be used as tie downs for a sub-surface tree support system which allows the young roots to grow and develop while keeping the tree standing upright during high winds. The tree anchoring system kit consists of three dyed nylon webbed straps each measuring ¾ inch wide x 12 feet long looped around a 1 ¾ inch x 4 inch steel alloy zinc plated S hook on one end and an aluminum alloy 1 ½ inch x 4 ½ inch bullet style anchor on the other end. The strap also includes an adjustable 1 x 1 inch metal buckle. To use, the anchor end of each strap is driven below the earth’s surface into undisturbed soil around the tree using a drive rod (not included). The S-hook on the other end of the strap is secured to a root anchor ring (also, not included) placed around the base of the tree. The strap is tightened to pull the root anchor ring tightly around the top of the root ball thus securing it in place. You state the product is sold primarily through landscape product distributors.
You state the manufacturer has suggested classification of the tree anchoring system kit under subheading 7610.90.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: Other: Other.” We disagree. Based on the information provided, the tree anchoring system kit is not a structure or part of a structure and, therefore, is precluded from classification under subheading 7610.90.00, HTSUS.
You have suggested classification of the tree anchoring system kit under subheading 5609.00.3000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers” with a rate of duty of 4.5 percent ad valorem along with exclusion of additional duties under 9903.88.36, HTSUS, which provides for “Articles the product of China, as provided for in U.S. note 20(oo) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative.” We disagree. Based on the information provided, the tree anchoring system kit is not an article of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables and, therefore, is precluded from classification in subheading 5609.00.3000 with exclusion under 9903.88.36 for China products.
The applicable subheading for item VS-68, tree anchoring system kit will be 6307.90.9891, 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 6307.90.9891, 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 6307.90.9891, 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division