CLA-2-56:OT:RR:NC:N3:351
Ms. Cheryl Barnes
Dollar General Corp. 100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a ball stem from China
Dear Ms. Barnes:
In your letter dated March 29, 2022, you requested a tariff classification ruling. A sample was provided to this office and will be retained for training purposes.
Item #32565501, described as a “Gltz Ball Stem,” is intended to be used as a decoration in the home. The 6-inch diameter ball portion is constructed from multiple strands of polyvinyl chloride (PVC) monofilament protruding between 3/8 of an inch to 2 ½ inches from an 18 ½ inch long twisted iron stem. The monofilaments and stem are coated with glue and glitter. Sequins and ten polystyrene balls, ¼ inch in diameter, with an electroplating finish are also glued to the monofilament. You state the monofilament is 1 millimeter (mm) in width with a cross-sectional dimension of .7854 mm. Since the monofilament has no cross-sectional dimension that exceeds 1 mm, it meets the dimensional requirements of Section XI, Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS) and is considered a textile for tariff purposes. The item is available in three different colors: silver, gold, or red.
The applicable subheading for the “Gltz Ball Stem” will be 5609.00.3000, 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