CLA-2-44:OT:RR:NC:1:130
Ms. Roxann Harry-Potter
Alpi Customs Brokers
70 East Sunrise Highway
Suite 607
Valley Stream, NY 11581
RE: The tariff classification of a wooden knitting spool from China
Dear Ms. Harry-Potter:
In your letter, dated June 17, 2019, you requested a binding tariff classification ruling on behalf of your client, Orchard Yarn. The request was returned to you for additional information, which was received by this office on July 29, 2019. The ruling was requested on a wooden knitting spool. A sample was submitted for our review and will be retained for reference.
The sample is identified as a wooden knitting spool, item number 400-5 (7002). The tool consists of a shaped, wooden spool with four metal wire, inverted U-shaped pegs on top. The spool is constructed of solid wood that is turned to a doll-like contour and painted. It has a center hole drilled through its entire length. The four pegs, which consist of a metal other than iron or steel, are situated at right angles to one another around the hole. Inserted into the hole is a wooden pick measuring approximately four inches in length. The pick is tapered to a point on one end and has a ball cap on the other end. It is designed to be removed and used together with the spool to knit yarn into a cord.
The applicable subheading for the wooden knitting spool will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other. The duty rate will be 5.1 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative 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(e), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(e) 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 subheading 9903.88.03.
Products of China classified under subheading 4417.00.8090, HTSUS, unless specifically excluded, are subject to the additional 25 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 4417.00.8090, 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 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division