CLA-2-94:OT:RR:NC:N4:433
Donna Palermo
Mid America Overseas Inc.
11 Commerce Drive
Cranford, New Jersey 08816
RE: The tariff classification of floor standing ironing boards from China.
Dear Ms. Palermo:
In your letter dated November 14, 2019, you requested a tariff classification ruling on behalf of your client, Sysgo Guest Supply LLC. Illustrative literature, product descriptions, and samples were provided for review. We have split your ruling request and will address item 2, the “100% Cotton Ironing Board Cover” and item 3, the “Drinking Glass” in ruling letter N307764 and N307765 respectively.
Item 0009568 and item 0024648 are black and white powder coated, 35” variable height adjustment ironing boards constructed of metal, anti-slip feet caps made of polyethylene (PE), and have an ironing surface of 13” in length and 54” in width. A wrapped edge high temperature resistant cotton cloth and a 5mm foam pad are included. Each ironing board will be packaged four (4) per carton.
Item 0033966 is a white powder coated, 35” variable height adjustment ironing board constructed of metal, anti-slip feet caps made of PE, and has an ironing surface of 13” in length and 54” in width. A wrapped edge high temperature resistant cotton cloth and a 5mm foam pad are included. Each ironing board will be packaged four (4) per carton.
The applicable subheading for the subject merchandise will be 9403.20.0011, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Floor-standing, metal-top ironing boards.” The rate of duty will be free.
Products of China classified under subheading 9403.20.0011, 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 9403.20.0011, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division