CLA-2-67:OT:RR:NC:N4:415
Ms. Sally Liao
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre, No. 67 Mody Road, Kowloon Hong Kong China
RE: The tariff classification of six decorative picks from China.
Dear Ms. Liao:
In your letter dated September 30, 2020, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
There are six items under consideration. In the future, please limit your ruling request to a maximum of five items of the same class or kind.
The first product is described as a “beads pick,” item number KC20000235V1. This article represents an icy tree branch. It is constructed from metal wire that is wrapped with a white paper tape and has clear plastic beads glued to the tips of the twigs.
The second product is described as a “leaf pick,” item number KC20000230V1. Per your correspondence, this leaf is molded from a solid piece of plastic. It is glittery gold in coloration.
The third product is described as a “leaves pick,” item number KC20000232V1. This pick represents a branch that has multiple twigs extending from it with a single leaf per twig. The stylized leaves only have the veins present. It is also molded from a solid piece of plastic and is glittery gold in coloration.
The fourth product is described as a “pom pom balls pick,” item number KC20000233V1. It is a decorative pick with a metal wire core that has been wrapped with a white paper tape and features three poms made from white chicken feathers.
The fifth product is described as a “flower w/leaves pick,” item number KC20000054V1. This item features a dark red flower made of polyester fabric and three gold leaves of plastic. The stem is wrapped in brown paper tape, and the other components have been glued together.
The sixth product is described as a “feather pick,” item number KC20000059V1. It is a decorative pick primarily made of dyed chicken feathers in blue and dark green.
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).” Only the “beads pick” and the “flower w/leaves pick” would meet the requirements set forth by this heading making classification within heading 6702 appropriate. The “leaf pick” and “leaves pick” are both molded from a single piece of plastic and would be classified as ornamental articles of plastic within heading 3926. The “pom pom balls pick” and “feather pick” are not in forms resembling a natural plant and would instead be classified as articles of feathers in heading 6701.
This office is of the opinion it would be the white paper that imparts the essential character to the “beads pick,” item number KC20000235V1, General Rule of Interpretation (GRI) 6 and 3(b) noted. The applicable subheading for this product 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.
The applicable subheading for the “leaf pick” and “leaves pick,” item numbers KC20000232V1 and KC20000230V1, will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading for the “pom pom balls pick” and “feather pick,” item numbers KC20000059V1 and KC20000233V1, will be 6701.00.3000, 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.
This office is of the opinion it would be the polyester fabric petals that would impart the essential character to the “flower w/leaves pick,” item number KC20000054V1, GRI 6 and 3(b) noted. The applicable subheading for this product will be 6702.90.3500, 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]f man-made fibers.” The column one, general rate of duty is 9 percent ad valorem.
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.
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 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