CLA-2-83:OT:RR:NC:N1:121
Ms. Tonja Davenport
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of twist ties and garden markers from China
Dear Ms. Davenport:
In your letter dated September 17, 2014, you requested a tariff classification ruling.
The products under consideration are twist ties and garden markers. The submitted samples will be returned per your request.
The first item, SKU# 14814601, is described as a “Miracle Gro Twist Tie.” It consists of an eighty foot length of twist tie wound around a plastic reel with a base metal cutting clip. Although the information you provided indicates that the twist tie is made of plastic, upon physical examination, we have determined that it is made of plastic-coated wire.
The second item, SKU# 14814701, is described as “Miracle Gro 8 inch Twist Ties.” It is a package of 100 twist ties. The information you provided indicates that each twist tie is made of plastic; however, upon physical examination, we have determined that it is made of plastic-coated wire.
Although the subject twist ties appear to be marketed for the purpose of securing plants, they are of the same class or kind of articles principally used as twist ties for sealing packages.
You suggest classification in subheading 3920.43.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride. To be classifiable in that subheading, the product must be flat, must exceed 5 mm in width, must be in chief weight of polyvinyl chloride and must not be combined with materials other than plastics. The twist ties consist of metal wire encased with polypropylene, with a width of approximately 2 mm. They do not meet the requirements for classification in subheading 3920.43.5000, HTSUS, or any other provisions of chapter 39.
The applicable subheading for the twist ties will be 8309.90.0000, HTSUS, which provides for stoppers, caps and lids, capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal, other. The rate of duty will be 2.6 percent ad valorem.
The last item, SKU# 14814801, is described as “Miracle Gro Garden Markers.” It is a package of 24 reusable T-markers made of plastic. Each marker measures approximately 7-1/2 inches in height and serves as a garden stake to identify plants.
You have suggested that the garden markers are correctly classified in subheading 3926.90.5650. However, it is assumed that this was a typographical error, as there is no such subheading.
The applicable subheading for the plastic plant markers will be 3926.90.9980, HTSUS, which provides for other articles of plastics…: other: other…other. The rate of duty will be 5.3 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Barbara Kaiser at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division