CLA-2-44:OT:RR:NC:4:434
Regina Woody
Hobby Lobby Stores
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of a Christmas tree collar from China
Dear Ms. Woody:
In your letter, dated April 12, 2024, you requested a tariff classification ruling. Photos and a description of the items were submitted for our review.
Item No. 6164636 is a Christmas tree collar designed to fit around the bottom of a Christmas tree to hide the tree stand and act in place of a tree skirt. The round collar is constructed of vertical slats of Chinese Fir wood. The collar is tapered slightly, being wider at the base than at the top and features a natural wood finish. It comes in four equal pieces that assemble with iron hooks on their edges and measures approximately 17.25 in diameter by 10.25 in height when assembled.
Although you state that the tree collars are to be used at Christmas, we believe that tree collars, without any clear holiday-indicating adornment, do not meet the definitions of festive articles put forth in CIT decisions Midwest or Park B. Smith, and the Carborundum factors do not weigh in favor of a festive designation. Simply put, the use of the tree collars would not be aberrant outside of the festive holiday of Christmas. Tree collars can be used throughout the year with other potted plants, and without additional adornment to limit their use to a festive occasion the article should not be considered festive.
The applicable subheading for the Fir wood tree collar will be 4421.99.9880, Harmonized Tariff Schedule of the United States (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 4421.99.9880, 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 4421.99.9880, 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 holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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