CLA-2-44:OT:RR:NC:N4:434
Mr. Terry Choi
Silver Lining Ltd.
8/F Pioneer Place
33 Hoi Yuen Rd., Kwun Tong, HK
HONG KONG
RE: The tariff classification of craft “clothespins” from China
Dear Mr. Choi:
In your letter, dated February 25, 2021, you requested a tariff classification ruling. Photos and detailed product information were submitted for our review.
The “wooden clothespins” are clothespin-style clips made of wood with a metal spring mechanism. You manufacture them in two sizes, the smaller being 1” long and the larger being 1.875” long. They are put up in retail bags. You state that the bags of clips will be sold in craft stores and used for various craft projects, such as making vision boards, picture displays, etc. They are smaller than traditional clothespins and would not be practical for hanging clothes.
Similar clips have been addressed in past CBP rulings, including Headquarters ruling H255854, issued on 11/30/18, which made the distinction between clothespins of a kind used for hanging clothes vs. smaller ones that were, “not designed for the hanging of clothes and are dimensionally different than traditional clothespins.” As such, they were not classified in the eo nomine tariff provision for “clothespins” in 4421.99.80, but rather were considered “other” articles of wood.
Therefore, the applicable subheading for the miniature clothespin-style clips 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.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division