CLA-2-96:OT:RR:NC:N4 462
Pik Lan Lee
Jiangmen City Xinhui District You Cheng Import and Export Trading Co., Ltd
No. 18 Kui Sheng Lu, Office building, Room C
Jiangmen 529100
China
RE: The tariff classification of molded rice husk toilet seat from China
Dear Mr. Lee:
In your letter dated March 14, 2025, you requested a tariff classification ruling on behalf of Walmart.
The product under consideration is a molded toilet seat made primarily of rice husk combined with wood
powder and glue. It includes a plastic locking mechanism to secure the unit to the bowl.
The applicable subheading for this organic toilet seat and lid will be 9602.00.5080, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “worked vegetable or mineral carving material
and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins,
of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked,
unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: other, other.” The
column one, general rate of duty is 2.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9602.00.5080, 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 9602.00.5080, HTSUS, listed above.
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. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9602.00.5080, HTSUS, listed above.
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/.
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 and Border Protection
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, please contact
National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division