CLA-2-56:OT:RR:NC:N3:351
Ms. Elaine Cheung
Smart Concept Trading Limited
Flat C, 8th Floor, Mai Wah Industrial Bldg.
Hong Kong 0000
CHINA
RE: The tariff classification of a garland from China
Dear Ms. Cheung:
In your letter dated February 11, 2022, you requested a tariff classification ruling. In lieu of a sample, photographs of a garland were provided with your request.
SKU #HLWD22-109 is a garland intended to be used as a decoration in the home. The garland is constructed of tassels made of 100 percent polyester yarn and wooden beads strung on a 3-ply twisted string composed wholly of jute. The garland features four pink, four purple, four mint green, and four blue tassels and 34 black painted wooden beads strung on a four-foot-long string. The string is looped at each end to be hung.
The applicable subheading for the garland will be 5609.00.3000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers.” The rate of duty will be 4.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5609.00.3000, 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 5609.00.3000, 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, 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