CLA-2-67:OT:RR:NC:N4:415
Ms. Elizabeth McGuffin
Dollar General, Inc.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of decorative carrots from China.
Dear Ms. McGuffin:
In your letter dated August 25, 2020, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The merchandise under consideration is described in your submission as “Carrot Decor,” SKU 26716101. This decoration features a bundle of carrots tied together with twine. The carrots are made from orange-dyed jute yarn wrapped around and glued to a foam core, with green paper strips glued to the top, creating a strong resemblance to the natural product. Per your submission, the carrots are about 11 inches long.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” As these decorative carrots would meet the requirements set forth by this heading, specifically they are assembled from various parts by gluing, and are not subject to any of the listed exclusions, this product would be classified within heading 6702 per General Rule of Interpretation 1. Thus, classification within the two proposed subheadings, 5609.00.2000 and 6307.90.9891, HTSUS, would not be appropriate.
The applicable subheading for the “Carrot Decor,” SKU 26716101, will be 6702.90.6500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]ther.” The column one, general rate of duty is 17 percent ad valorem.
If these are imported from China, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6702.90.6500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6702.90.6500, 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 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