CLA-2-44:OT:RR:NC:N4:434
Zola Yang
Symbol Gift, Inc.
No.813-815 Anxin Building, Shajiang Road
Shenzhen
CHINA
RE: The tariff classification of a wood tray in a metal holder from China
Dear Ms. Yang:
In your letter, dated June 12, 2023, you requested a tariff classification ruling. Product information and photos were submitted for our review.
The item under consideration is a wooden tray in a metal holder. The small, round tray, made of medium density fiberboard (MDF), measures 7 inches in diameter and .82 inches deep. It rests in a base metal holder with three small feet and an arching wire handle with a heart shape bent into the top. The piece measures approximately 10 inches from its feet to the top of the heart. It is designed to hold candy or the like.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The tray in its holder is a composite article. The essential character of the article is imparted by the MDF tray, which is the indispensable functional component, and also predominates by weight and bulk over the metal portion.
You propose classification of the trays in subheading 4419.90.9100, HTSUS, as tableware and kitchenware of wood. We agree.
The applicable subheading for the MDF and base metal tray will be 4419.90.9100, HTSUS, which provides for Tableware and kitchenware, of wood: Other: Other. The rate of duty will be 3.2 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 4419.90.9100, 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, 9903.88.15, in addition to subheading 4419.90.9100, 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.
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