CLA-2-56:OT:RR:NC:N3:351
Mr. Thiago V. Castro
Smart Deals Inc.
4701 NW 103rd Avenue
Fort Lauderdale, FL 33351
RE: The tariff classification of a wall decoration from China
Dear Mr. Castro:
In your letter dated November 4, 2021, you requested a tariff classification ruling. A sample and photographs of the product were provided to this office and will be retained for training purposes.
The sample, described as a “RopeWall-Rainbow,” is intended to be used as a wall decoration in the home. The decoration consists of seven concentric arches of various pastel colors that depict a rainbow. Each arch is comprised of a core of seven-ply twisted 100 percent cotton rope with a decitex of 200,000 gimped with two five-ply 100 percent polyester yarns. The ends of each rope are left ungimped and untwisted and are pulled apart to create a cloud effect. The seven arches are stitched together with monofilament yarn at approximately 1 ? inch intervals. The wall hanging measures 11 inches in length by 10 ½ inches in width and includes a looped 100 percent polyester yarn attached to a monofilament yarn in the center between the top two arches for hanging. You state the rainbow wall decoration is also available in one other color configuration, described as the “RopeWall-BohoRainbow.”
The applicable subheading for the rainbow wall decoration will be 5609.00.1000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of cotton.” The rate of duty will be 2.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5609.00.1000, 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 5609.00.1000, 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 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division