CLA-2-39:OT:RR:NC:N5:137
Silas King
Air Cargo Sales, Inc
320 Crown Court
Oakdale, PA 15071
RE: The tariff classification of monofilament racket strings from Taiwan
Dear Mr. King:
In your letter dated April 1, 2025, you requested a tariff classification ruling on behalf of your client, Gamma
Sports DBA Ferrari Importing Co.
The product under consideration is the Gamma AMP Moto 16/1.29 string. It is a polyester monofilament
hexagonal in shape with a cross-sectional dimension of 1.29 millimeters. It is sold in precut retail packs for
restringing tennis rackets.
You suggest classification in 5404.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). We
disagree. Monofilament of which any cross-sectional dimension exceeds 1 mm is excluded from
classification in Section XI under Section Note 1(g). The Gamma AMP Moto 16/1.29 string has a
cross-sectional dimension of 1.29 mm. Therefore, the product is excluded from classification in
5404.90.0000, HTSUS.
The applicable subheading for the polyester monofilament racket strings will be 3916.90.2000, HTSUS,
which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and
profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: other:
racket strings. The rate of duty will be 3.1 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries, including Taiwan, will be subject to an additional 10 percent ad valorem rate of duty. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9 903.01.25, in
addition to subheading 3916.90.2000, 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division