CLA-2-48:OT:RR:NC:N1:130
Ms. Angela Herrera
Russell A. Farrow (US), Inc.
131 SW 156th St.
Suite 200
Seattle, WA 98166
RE: The tariff classification of “Easter” grass from China
Dear Ms. Herrera:
In your letter, dated May 14, 2019, you requested a tariff classification ruling on behalf of your client, H-E-B, LP. Samples were submitted for our review and will be retained for reference.
The products under consideration are multiple types of “Easter” grass. Each of the products is composed of a mass of paper and/or plastic strips packaged in a somewhat compacted state in a plastic retail bag printed with the description, “Easter Grass”. All but one of five “Easter” grass products is imported in multiple colors, and you state that each product will be sold only during the Easter season. The items are as follows:
Product 1 consists of green, uncoated paper strips measuring approximately 3mm in width.
Product 2 consists of 3mm-wide polypropylene (PP) strips.
Product 3 consists of 3mm-wide, multicolored paper strips interspersed with strips of iridescent plastic. You state that the product consists of 70 percent paper and 30 percent plastic, however, the plastic content appears to be considerably less than 30 percent.
Product 4 is identified as consisting of silver, metallized polyethylene terephthalate (PET) film strips measuring less than 5mm in width. We did not receive a sample of this item.
Product 5 consists of crinkled, 3mm-wide, purple paper strips that are coated on one side with iridescent plastic.
While the packaging and marketing connect the instant products to the Easter holiday, "Easter" grass is merely colored, artificial grass, and does not possess any motifs closely associated with Easter. Furthermore, it is not limited to use for the Easter holiday, nor for decorating Easter baskets. We note that one of the packages lists many alternate uses for the products, including “(f)ill gift bags, boxes, and baskets,” “(s)prinkle around your tabletop, mantle, or displays,” “(f)ill party favor bags or boxes,” “(p)lace around floral displays for a festive look,” and “(p)rotect your valuable gifts when shipping. Excellent decorative packing material.” The “Easter” grass, therefore, is not closely associated with Easter and is not classifiable as a festive article.
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. Four of the five products are classifiable by GRI 1, according to the terms of the headings and any relative section or chapter notes.
The applicable subheading for Product 1 will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be free.
Products 2 and 4, the PP and metallized PET film strips, each measure less than 5mm in width and thus meet the dimensional requirements of textile strips contained in Section XI, Note 1(g) of the HTSUS. This construction is considered a textile for tariff purposes.
The applicable subheading for Product 2 will be 5404.90.0000, HTSUS, which provides for Strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm: Other. The rate of duty will be free.
The applicable subheading for Product 4 will be 5605.00.1000, HTSUS, which provides for Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal: Metal coated or metal laminated man-made filament or strip or the like, ungimped, and untwisted or with twist of less than 5 turns per meter. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for Product 5 will be 4823.90.6700, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. The rate of duty is free.
The remaining item, Product 3, consists of a mixture of paper and plastic strips. As these two components are classifiable under different headings in the HTSUS, GRI 3(b) governs classification. GRI 3(b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The strips form a composite good whose components are not intended to be separated. Because the paper strips clearly predominate in quantity, volume, and decorative appeal, the paper imparts the essential character of this product.
The applicable subheading for Product 3 will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03.
Products of China classified under subheadings 4823.90.6700, 4823.90.8600, 5404.90.0000, and 5605.00.1000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4823.90.6700, 4823.90.8600, 5404.90.0000, and 5605.00.1000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division