CLA-2-56:OT:RR:NC:N3:351
Mr. Hector Hernandez
AJ Arango Incorporated
1516 East 8th Avenue
Tampa, FL 33605
RE: The tariff classification of macramé kits from China
Dear Mr. Hernandez:
In your letter dated March 8, 2019, you requested a tariff classification ruling on behalf of your client, Cousin Corporation of America.
You submitted photos and descriptions of five macramé unfinished kits. All kits include an instructional booklet, knot tying diagrams and feature cotton cordage that will be used to create the desired articles by knot tying the cordage.
It is the opinion of this office that all of the macramé kits are considered a set for tariff purposes. The Explanatory Notes (EN) which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS), at the international level, state in Note X to General Rules of interpretation (GRI) 3(b) that the term "goods put up in sets for retail sale" means 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 up 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. The five macramé kits fulfills the requirements listed above. In determining the essential character various factors may be used to determine the component which imparts the essential character to the set. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Therefore, in accordance with GRI 3(b), it is the opinion of this office that the cotton cordage determines the classification.
Item #34680021, Macramé Unfinished Plant Hanger Kit will create a plant hanger. The kit contains cordage composed of cotton fibers, wooden beads and an iron ring.
Item # 34680023 Macramé Unfinished Wall Hanging Kit will create a decorative wall hanging. The kit contains cordage composed of cotton, and wooden beads.
Item #34681000 Unfinished Macramé Kit will create a dream catcher. The kit contains cordage composed of cotton fibers, a small acrylic charm, a large iron ring and a small iron charm holder.
Item#3461001 Macramé Unfinished Keychain Kit will create three styles of key chains. The kit contains cordage composed of cotton fibers, wooden beads and three iron key rings.
Item #34681002 Macramé Unfinished Kit will create a decorative wall hanging that will resemble an Owl when completed. The kit contains cordage composed of cotton fibers, wooden beads and a turquoise stone.
The applicable subheading for all the macramé kits will be 5609.00.1000. HTSUS which provides for articles of yarn, strip, or the like of heading 5404 or 5405, twine, cordage, rope, or cables, not elsewhere specified or included: Of cotton. The rate of duty will be 2.9 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5609.00.1000, HTSUS, unless specifically excluded, are subject to the additional 10 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 subheading 5609.00.1000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division