CLA-2-44:OT:RR:NC:4:434
Pik Lan Lee
You Cheng Import and Export Trading Co., Ltd.
No. 18 Kui Sheng Lu Office Building. Room C
Jiangmen City Xinhui District
Jiangmen 529100
China
RE: The tariff classification of a molded wooden toilet seat from China
Dear Ms. Lee:
In your letter, dated March 3, 2025, you requested a tariff classification ruling. Photos and a description of the item were submitted for our review.
The product under consideration is a lidded toilet seat made from 80% wood powder sourced from scrap wood and 20% glue. The wood powder and glue are molded into shape with heat compression. Plastic fittings to secure the toilet seat to the toilet are also included.
In your request, you wanted to verify if this molded wood toilet seat can be classified under heading 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), as an “other” molded or carved article, not elsewhere specified or included. We find this product is more specifically provided for under chapter 44 as an article of wood. As such, it would be excluded from consideration under heading 9602 as proposed.
The applicable subheading for the toilet seat will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9880, 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, 9903.88.03, in addition to subheading 4421.99.9880, HTSUS, listed above.
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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. Ata the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 4421.99.9880, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division