CLA-2-44:OT:RR:NC:N4:434
Randy Swords
Panacea Products Corp.
2711 International St.
Columbus, OH 43220
RE: The tariff classification of plant supports from China.
Dear Mr. Swords:
In your letter, dated July 5, 2022, you requested a tariff classification ruling. In lieu of samples, product information and photos were submitted for our review.
Item number 80231 is a packaged pair of two plant support poles. Each measure approximately 20 inches long and 2 inches in diameter. They are Eucalyptus wood with an outer sheath of plastic, providing additional strength and an opening on one end. The outside is wrapped with coir fibers held in place with jute twine. The coir fibers are designed to hold moisture. One end of the pole is tapered into a blunt point for insertion into the soil. The other end is open to allow an identical pole to be attached to extend the overall length.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes (together known as legal notes). If the goods cannot be classified solely on the basis of GRI 1, which is the case with the plant support poles, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the article. The plant support poles are composite articles. The essential character of the articles is imparted by the wooden portion, which predominates by value (per your submitted value breakdown) and by role in relation to use of the poles in providing support to a plant.
The applicable subheading for the plant support poles will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4421.99.9880 and 4421.91.9880, 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, 9903.88.03, in addition to subheading 4421.99.9880 or 4421.91.9880, 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.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division