CLA-2-44:OT:RR:NC:N1:130
Mr. Terry Ng
LWL3506 Company
No. 210 Country, Jiangsu
CHINA
RE: The tariff classification of craft kits from China
Dear Mr. Ng:
In your letter, dated April 8, 2021, you requested a binding tariff classification ruling. The request was returned to you for additional information, which was received by this office on May 4, 2021. The ruling was requested on a “wooden craft set”. Product information and a sample were submitted for our review.
The item under consideration is a retail-packaged craft kit. The kit contains ten wood blocks, ten wood sticks or dowels, and a length of jute twine. The wood sticks measure approximately 6” long and 6mm in diameter. They are sanded wood rods with a continuous circular profile throughout their length. The blocks are sanded wood cubes measuring approximately 15mm by 15mm by 15mm. You state that both consist of solid Betula papyrifera, or birch, wood (a non-coniferous wood). The jute twine measures 80” in length and is a 3-ply-S-twisted yarn. You do not identify the decitex of the yarn.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs) taken in order. Because the craft kit consists of wood blocks, wood sticks, and jute yarn, each of which is classifiable under a different heading in the HTSUS, GRI 3(b) governs classification. GRI 3(b) states as follows: “(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” The craft kit is packaged and ready for retail sale, however, the items are not necessarily intended to be used together for any particular purpose. The blocks, sticks, and yarn may be used together or separately to make craft projects. These items, however, are not limited to use for craft projects. As such, we find that the craft kit is not a set for retail sale for classification purposes. Each item will, therefore, be classified separately.
The applicable subheading for the birch wood blocks will be 4407.96.0011, HTSUS, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Other: Of birch (Betula spp.): North American (Betula alleghaniensis, Betula papyrifera, Betula lenta, Betula nigra). The rate of duty will be free.
The applicable subheading for the birch wood sticks (dowels) will be 4409.29.6600, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Wood dowel rods: Sanded, grooved or otherwise advanced in condition. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the jute twine, if measuring 20,000 decitex or less, will be 5307.20.0000, HTSUS, which provides for Yarn of jute or of other textile bast fibers of heading 5303: Multiple (folded) or cabled. The rate of duty will be free.
The applicable subheading for the jute twine, if measuring more than 20,000 decitex will be 5607.90.1500, HTSUS, which provides for Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics: Other: Of jute or other textile bast fibers of heading 5303. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4407.96.0011, 4409.29.6600, 5307.20.0000, or 5607.90.1500, 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 4407.96.0011, 4409.29.6600, 5307.20.0000, or 5607.90.1500, 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.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD) for wood mouldings and millwork products from China (A570-117, C570-118). 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/trade_remedy/documents/orders.xls, 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 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division