CLA-2-63:OT:RR:NC:N2:349
Ms. Regina Woody
Hobby Lobby Stores
7707 SW 44th Street Oklahoma City, OK 73179
RE: The tariff classification of a tree collar from China
Dear Ms. Woody:
In your letter dated April 12, 2024, you requested a tariff classification ruling. Photographs were provided in lieu of a sample.
The item, SKU 5597489, is a tree collar made of polyester dyed woven and nonwoven fabrics and iron wire. The tree collar consists of two woven fabric panels backed with nonwoven fabric, each measuring 95.25 cm in length and 27.94 cm in height. The panels have two nonwoven fabric tunnels that run the length of the long edges sewn to the backing fabric. Wire connectors at the ends of iron wires inserted into the tunnels and three hook and loop tabs on the ends of the two panels are used to secure the panels together. The tree collar is a decorative addition intended to be used under a Christmas tree to cover the tree stand.
The applicable subheading for the tree collar will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.3 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 at https://hts.usitc.gov/.
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 and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division