CLA-2-54:OT:RR:NC:N3:351
Ms. Christy Peng
BSM Enterprise Ltd.
No. 160 East Jinyuan Lane, Yinzhou District
Ningbo 315040
CHINA
RE: The tariff classification of Easter Grass from China
Dear Ms. Peng:
In your letter dated April 15, 2022, you requested a tariff classification ruling on behalf of your client, Big Lots. In lieu of samples, photographs of the Easter Grass were provided with your request.
The item, described as “Easter Grass,” is intended to be used as ornamental material in baskets. The Easter grass consists of 100 percent polypropylene strips measuring 3 millimeters (mm) in width and 420 mm in length. The strips meet the width requirement of Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS) and are considered a textile for tariff purposes. The polypropylene strips are sold in 2.5 or 3 ounce plastic retail bags printed with the description, “Easter Grass,” and are available in three different colors: green, blue, and pink.
The applicable subheading for the “Easter Grass” will be 5404.90.0000, HTSUS, which provides for “Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm: Other.” 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 5404.90.0000, 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 5404.90.0000, 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division