CLA-2-14:OT:RR:NC:N2:231
Ms. Judy Awana
Inter-Orient Services
1455 Monterey Pass Road
Suite No. 205
Monterey Park, CA 91754
RE: The tariff classification of Bamboo Stakes from China
Dear Ms. Awana:
In your letter dated April 14, 2021, you requested a tariff classification ruling on behalf of your client, Butler Box & Stake (Santa Ana, CA).
The subject merchandise is bamboo stakes. You have stated they are of the genus Pseudosasa Amabilis. You have indicated that the product, which will be packed 100 – 500 per bundle, will be 12 inches to 8 feet long. The product will be sold to nurseries for staking plants.
In your letter, you suggest classification of the product under subheading 9817.00.5000 which is a special classification provision under which machinery, equipment and implements to be used for agricultural or horticultural purpose may be assessed. The product at issue is not a machinery classified in Chapter 84, nor a hand tool classified in Chapter 82. The bamboo stakes will be classified elsewhere.
The applicable subheading for the Bamboo Stakes 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