CLA-2-83:OT:RR:NC:N5:121
Ae-ran Kang
Steeldeco USA, LLC
7901 4th St N STE 300
St. Petersburg, FL 33702
RE: The tariff classification of decorative steel plant stakes from South Korea
Dear Ms. Kang:
In your letter dated May 28, 2025, you requested a tariff classification ruling.
The products under consideration are decorative plant stakes made of steel and coated with weather-resistant
powder. The plant stakes are flat, two-dimensional designs with typical measurements of 25 to 35 centimeter
in height and approximately 150 grams in weight. The bottom of the plant stakes is in the shape of a pointed
arrow for insertion into the soil of potted plants or garden beds.
In your letter, you propose classification in subheading 7326.90.8688, Harmonized Tariff Schedule of the
United States (HTSUS). We disagree. Heading 7326 is a residual or basket provision which covers a wide
range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The
Explanatory Notes (ENs) to heading 7326 state that “This heading covers all iron or steel articles obtained by
forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding,
turning, milling or perforating other than articles included in the preceding headings of this Chapter or
covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in
the Nomenclature.” An article of iron or steel would be classified in heading 7326 if it was determined that
the item is not more specifically provided for in any other heading of the tariff. Accordingly, all other tariff
provisions must be explored and excluded prior to classification in heading 7326. ENs to heading 8306 state
that “This group comprises a wide range of ornaments of base metal (whether or not incorporating subsidiary
nonmetallic parts) of a kind designed essentially for decoration, e.g., in homes, offices, assembly rooms,
places of religious worship, gardens.” In this case, the steel plant stakes would not be classified in heading
7326. HTSUS, because the decorative nature of the article is more specifically provided for in subheading
8306, HTSUS.
The applicable subheading for the decorative steel plant stakes will be 8306.29.0000, HTSUS, which
provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base
metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts
thereof: Statuettes and other ornaments, and parts thereof: Other. The general rate of duty will be Free.
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. At this time products from all countries
including South Korea 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. 9903.01.25, in
addition to subheading 8306.29.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Jennifer Jameson at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division