CLA-2-73:OT:RR:NC:N4:110
Mr. Austin Woodard
Floracraft Corporation
1 Longfellow Place
Ludington, MI 49431
RE: The tariff classification of steel greening pins from China
Dear Mr. Woodard:
In your letter dated April 9, 2021, you requested a tariff classification ruling.
The merchandise under consideration is identified as Greening Pins made of 100% steel. The pins are nearly in a U shape with an asymmetrical curve at end. They each measure 1.75" long x .5" wide. The pins are used in floral arrangements or other craft projects where one needs to attach leaves or moss to either floral foam or styrofoam bases.
The applicable subheading for the Greening Pins, will be 7319.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included: Safety pins and other pins: Other: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7319.40.5050, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7319.40.5050, 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division