CLA-2-44:OT:RR:NC:N5:130
Ms. Martha Stella Evans
Toneleria Nacional USA Inc dba TN Coopers
21481 8th Street East
Sonoma, CA 95476
RE: The tariff classification of oak particles and chips in infusion bags from Chile
Dear Ms. Evans:
In your letter, dated October 9, 2025, you requested a binding tariff classification ruling on oak particles
(“rice”) and oak chips in infusion bags. Product information and a sample were submitted for our review.
The product under consideration is oak particles (which you refer to as “rice”) and oak chips in polyethylene
infusion bags. French and American oak wood (Quercus spp., a non-coniferous wood) is cut, dried and
toasted and then chipped into 2mm-8mm long (average) particles or 1.5cm long (average) chips. The chips
or particles are packed into a food-grade polyethylene infusion bag and sealed. The wood particles and chips
are used to flavor wine during the fermentation process.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the
principles set forth in the General Rules of Interpretation (GRIs) taken in order. The Explanatory Notes to the
Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS
at the international level. The polypropylene bag and wood chips or particles form a composite good whose
classification is governed by GRI 3(b). In accordance with the Explanatory Notes for GRI 3(b), the essential
character of a composite good may be determined by the nature of the material or component, its bulk,
quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The
wood particles or chips predominate in bulk and are the primary component for flavoring the wine. Thus, the
wood particles or chips are considered to be the component that imparts the essential character to this
composite good.
The applicable subheading for the wood particles or chips in infusion bags will be 4401.22.0000, HTSUS,
which provides for Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or
particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or
similar forms: Wood in chips or particles: Non-coniferous. 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 of Chile will be
subject to an additional ad valorem rate of duty of 10 percent. 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
4401.22.0000, 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 Laurel Duvall at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division