CLA-2-39:OT:RR:NC:N1:137
Annie Lin
Coshima USA Import, Inc. DBA Creative Ideas
16622 East Johnson Drive
Chino Hills, California 91709
RE: The tariff classification of polypropylene ribbon from China
Dear Ms. Lin:
In your letter dated February 12, 2021 you requested a tariff classification ruling.
Item 1 is described as 100 percent polypropylene waterproof Aspidistra leaf ribbon. The ribbon is extruded and printed on both sides. It will be imported in 4-inch widths on spools of 50 yards. The ribbon can be cut into many different widths and lengths and will be primarily used in the floral industry.
The applicable subheading for the polypropylene ribbon will be 3920.20.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil, and strip, of plastics, noncellular ad not reinforced, laminated, supported, or similarly combined with other materials: of polymers of propylene: other. The general rate of duty will be 4.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3920.20.0055, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3920.20.0055, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division