CLA-2-96: OT: RR:NC: N2:208
Mr. Moody Eletreby
A&B Wholesalers
38 Secret Garden
Irvine, CA 92620
RE: The tariff classification of tripod stands from China
Dear Mr. Eletreby:
In your letter dated March 11, 2022, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Beautician Wig Stands.” These height-adjustable stands, which are made of aluminum alloy, have tripod legs and a specific adapter at the top to slide on mannequin heads or wigs. Moreover, the subject tripods provide stability and reduce random movements for the mannequin heads and wigs. The “Beautician Wig Stands” are used in beauty schools and hair salons.
The applicable subheading for the Beautician Wig Stands will be 9620.00.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Monopods, bipods, tripods and similar articles: Other: Of aluminum.” The rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9620.00.7000, 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., 9903.88.03, in addition to subheadings 9620.00.7000, 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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division