CLA-2-63:OT:RR:NC:N3:351
Ms. Carol Chen Bansco Enterprise Limited 1607 Diya Tower Jindi Bldg.
Zhongshanyi Road
Guangzhou 510000 CHINA
RE: The tariff classification of a wire pop tree stick from China
Dear Ms. Chen:
In your letter dated February 9, 2022, you requested a tariff classification ruling. In lieu of a sample, photographs of a wire pop tree stick were provided with your request.
Item #BCRY161989F, described as a “Wire Polyester Pop Tree Stick,” is intended to be used as a decoration in the home. The pop tree stick is constructed of four polyfoam balls covered with fabric, creating the look of a pompon, and glued to an iron wire wrapped in paper. Each foam ball is covered by a 100 percent polyester, dyed, woven fabric secured by stitching. The pop tree stick, measuring 9 inches in length by 18 ½ inches in height, features a pink, red, blue, and green fabric covered foam ball and glitter glued to the paper.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in composite goods, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the goods. As such, they are regarded as equally specific and classification of the composite goods are to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this case, we find the essential character of the Tree Stick to be the rayon fabric.
The applicable subheading for Item #BCRY161989F will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, 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 6307.90.9891, 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, including information on exclusions and their effective dates, 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 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division