CLA-2-90:OT:RR:NC:N1:105
Cici Dai
Symbol Gift Inc.
No. 813-815 Anxin Building, Shajiang Road Shenzhen 5181000 China
RE: The tariff classification of a ceramic and glass rain gauge from China
Dear Ms. Dai:
In your letter dated June 30, 2023, you requested a tariff classification ruling. Pictures and descriptive literature were provided with your request.
The item under consideration is described as a ceramic and glass rain gauge, which has a heart-shaped ceramic enclosure with a permanently affixed glass tube used to measure the amount of rainfall. The item is intended for use in a flower bed or garden and provides both decorative and functional properties. The device is made of 80% ceramic (dolomite), 19% glass, and 1% glue. The round glass tube has measurement markers up to five inches and can hold a maximum of six inches of rain. The outside dimensions of the rain gauge measure 6.69 inches tall by 5.11 inches wide. We find that the ceramic and glass rain gauge is similar in function to the glass rain gauges in HQ H308673 (dated August 10, 2020).
Accordingly, the applicable subheading for the ceramic and glass rain gauge will be 9015.80.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders; parts and accessories thereof: Other instruments and appliances: Other: Other: 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 9015.80.8080, 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., 9903.88.01, in addition to subheading 9015.80.8080, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division