CLA-2-73:OT:RR:NC:N4:422
Mr. Randy Swords
Panacea Products Corporation
2711 International Street
Columbus, OH 43228
RE: The tariff classification of a steel garden fence panel from China
Dear Mr. Swords:
In your letter dated January 12, 2022, you requested a tariff classification ruling. Photographs of the item were submitted along with your request.
The item under consideration is identified as a decorative garden border edge, item numbers 83670MN and 83625MN. Both panels are made of powder-coated steel and are inserted into the ground of a garden. Additional sections can be incorporated to create a continuous line or space between the panels. There is no attaching mechanism for adding additional sections. This item is designed as a garden border for outdoor home use.
Item number 83670MN measures approximately 31 inches high by 24 inches wide. The garden panel frame is approximately 10 millimeters of square steel tubing. Steel round chicken wire is inserted inside the panel frames. The top of the frame features steel stampings of birds, leaves, and flowers.
Item number 83625MN measures approximately 31 inches high by 24 inches wide. The garden panel frame is approximately 10 millimeters of square steel tubing. The horizontal and inner pieces inside the panel frame are made of steel wire. The center of the panel features a steel stamping of the sun’s image.
The importer proposed that the fences under consideration are properly classified under heading 8306. We disagree. Heading 8306 provides for Statuettes and other ornaments, of base metal. To fall within the purview of heading 8306, an article must be wholly ornamental. The Explanatory Notes for 83.06 note that decorative articles designed to serve useful purposes no less efficiently than their plainer counterparts, are classified outside of 8306. Items with a utilitarian value may fall within 8306 if the usefulness of the article is clearly subordinate to its ornamental value. The fences in questions are decorative, but those designs do not interfere with the function of the fence. The fences would still function to keep out small animals that would eat the plants. In addition to, separating the garden from the rest of the lawn.
The applicable subheading for the decorative garden border edge, item numbers 83670MN and 83625MN will be 7323.99.9080, (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other…Other.” The rate of duty will be 3.4 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 7323.99.9080, 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., 9903.88.13, in addition to subheading 7323.99.9080, 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, 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division