CLA-2-44:OT:RR:NC:4:434
Choi Shiu
LWL3506 Company
No. 210 Country, Jiangsu
Hong Kong
CHINA
RE: The tariff classification of wooden craft items from China
Dear Mr. Shiu:
In your letter, dated May 3, 2021, you requested a tariff classification ruling on wooden craft supplies. Photos and a description of the items were provided for our review.
The items under consideration consist of five wooden sticks (dowels), four wooden beads and two wooden rings. They are packaged together for retail sale in a clear plastic bag with a header card reading, “Wooden Craft Set.” Included with your submission were photos of finished crafts that served as examples of the types of various crafts the purchaser may choose to make. We note that some of the suggested macrame projects utilized one or two of the kit components, for example, one dowel and one ring, but none used all the packaged items. Also, the yarn necessary to make these items was not included. No directions were included, nor was any one project the intended use. Rather, the purchaser would use his or her imagination to come up with creative ways to use some or all the components.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The kit consists of multiple articles classifiable under separate headings. They are packaged together for retail sale. Therefore, they fulfill the requirements of (a) and (c) above. However, we believe that they fail (b). The various items do not meet a particular need or carry out a specific activity. The dowels, beads, and rings can be used in various craft projects in various combinations that use one or more of the components. Consequently, each item will be separately classified.
The sticks, also known as dowels, are rounded wood rods with a continuous profile and diameter. The round dowels measure approximately 6” long by 6mm in diameter and consist of birch wood (a non-coniferous wood). The dowels are sanded. The ENs explain that such rods are provided for in heading 4409.
The applicable subheading for the dowels will be 4409.29.6600, HTSUS, which provides for “Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Wood dowel rods: Sanded, grooved or otherwise advanced in condition.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the wooden beads and rings will be 4421.99.9780, HTSUS, which provides for “Other” articles of wood. 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 subheadings 4409.29.6600, HTSUS, and 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, i.e., 9903.88.03, in addition to the correct subheading.
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, including information on exclusions and their effective dates, 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