CLA-2-63:OT:RR:NC:N3:351
Jena L. Cauley, Esq.
First Coast Legal Group, LLC
554 Lomax Street
Jacksonville, FL 32204
RE: The tariff classification of Textile Tree Defenders from China
Dear Ms. Couley:
In your letter dated August 31, 2018, you requested a tariff classification ruling on behalf of your client, Tree Defender, LLC.
You submitted representative samples of a product called, “Tree Defenders.” You state that they are made of polyethylene fabric sewn in a tapered polygonal shape and have hook and loop fasteners sewn near the bottom to allow farmers to open them for tree maintenance. They are designed to fit over young citrus trees to protect them from pests and harsh weather conditions, and to also provide UV protection. They will be imported in sizes from 4 to 12 feet, are intended for multiple use, and have the capability to last for approximately nine years.
This office has determined that the tree defenders are made of woven polyethylene strips that measure less than 5mm. Polyethylene strips meet the dimensional requirements for man-made fiber strips contained in Section XI, Note 1(g) of the Harmonized Tariff Schedules of the United States (HTSUS). This construction is considered a textile fabric for tariff purposes.
You suggest classification of the tree defenders may be in subheading, 8436.99.0090, HTSUS, which provides for other parts of other agricultural machinery. The tree defenders are not parts of a machine classified in Section XVI. You cite ruling, HQ H219598 dated January 5, 2016, and this ruling is not applicable.
The tree defenders are made of woven polyethylene strips and their construction is considered to be a textile fabric. The fabric is cut into a polygonal shape, assembled and sewn together. Moreover, there is additional assembling and sewing of other fabric pieces, the hook and loop fasteners. The tree defenders are made with woven textile fabrics, are assembled by sewing, and are considered “made up” articles as noted in Section XI, Note 7(f) and therefore will be classified as articles of textile.
The applicable subheading for the Tree Defenders will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 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.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division