CLA-2-67:OT:RR:NC:N4:415
Ms. Amy Rice
Northpoint Logistics
4825 Northwest 41st Street, Suite 500
Riverside, MO 64150
RE: The tariff classification of two feathered boas from China.
Dear Ms. Rice:
In your letter dated September 4, 2019, you requested a tariff classification ruling on behalf of your client, Arkansas Valley Feathers, Inc.
Samples were provided and will be returned separately.
The products under consideration are described as “carnival feather boas” with one being made from marabou and the other chandelle. For both boas, they can be cut without unraveling as the feathers are sewn to an interior cotton cord.
The marabou boa is approximately two yards in length and 2.5 inches in diameter. The boa is made from soft turkey feathers. It is tipped, meaning the interior portion of the boa is one color and the tips are a different color. The provided sample is orange in color with red tips.
The chandelle boa is approximately two yards in length and 7.5 inches in diameter. It is constructed from small turkey feathers called flats. Samples were provided for two styles of this boa. One is the Mardi Gras mix with the feathers being dyed purple, green, and yellowish gold. The other is the rainbow mix, which has feathers dyed in six different colors including: red, orange, yellow, green, blue, and purple.
The applicable subheading for these two feathered boas will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[s]kins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): [a]rticles of feathers or down.” The column one, general rate of duty is 4.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6701.00.3000, 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, i.e., 9903.88.03, in addition to subheading 6701.00.3000, 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.
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/current.
This merchandise may be subject to restrictions and/or requirements administered by the U.S. Fish and Wildlife Service, Office of Law Enforcement (Telephone: 703-358-1949, Fax: 703-358-2271, E-mail: [email protected]). We strongly suggest that you contact that office before you attempt to import these goods.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division