CLA-2-67:OT:RR:NC:N4:415
Mr. Terry Choi
Silver Timing, Ltd.
8/F Pioneer Place, 33 Hoi Yuen Road
Kwun Tong, Hong Kong China
RE: The tariff classification of natural and artificial cotton pods from China.
Dear Mr. Choi:
In your letter dated April 08, 2021, you requested a tariff classification ruling.
Images were provided in lieu of samples.
There are two products submitted for consideration.
The first item, SKU number 303381, is described as assorted cotton pods and are constructed from acrylic, dried natural cotton sepals, metal, and paper. These cotton pods resemble the natural products. From your correspondence, the artificial cotton, of acrylic fibers, is glued into the natural cotton husks. The metal allows the cotton pod to be attached to other articles and the paper covers the metal to provide a more natural appearance. They are also glued to the husk. It comes in two varieties, a two-count pack of larger cotton pods, and a three-count of smaller cotton pods.
The second item, SKU number UDFLHY004, are natural cotton pods. It comes in two varieties, a two-count pack of larger cotton pods, and a three-count of smaller cotton pods.
For both the artificial and natural pods, the larger pods measure approximately 2.25 inches in length by 2.25 inches in width by 1.5 inches in thickness, and the smaller pods measure approximately 1.75 inches in length by 1.75 inches in width by 1.25 inches in thickness.
In your request, you indicated the artificial cotton pods should be classified under subheading 5808.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]raids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles: [o]ther: [o]ther.” We disagree and refer to New York Ruling N305084, dated July 22, 2019. As such, this product is more appropriately classified within heading 6702, with the artificial cotton made of man-made fibers providing the essential character, General Rule of Interpretation 6 and 3(b) noted.
The applicable subheading for the artificial cotton pods, SKU number 303381, will be 6702.90.3500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 percent ad valorem.
The applicable subheading for the natural cotton pods, SKU number UDFLHY004, will be 1404.90.9090, HTSUS, which provides for “[v]egetable products not elsewhere specified or included: [o]ther: [o]ther.” The general rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1404.90.9090, 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 subheading 1404.90.9090, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current.
The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (USDA). Information regarding applicable regulations administered by the USDA may be addressed to that agency at the following location:
U.S. Department of Agriculture
Animal and Plant Health Inspection Service (APHIS), Plant Protection and Quarantine (PPQ)
4700 River Road, Unit 136
Riverdale, MD 20737
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division