CLA-2-74:OT:RR:NC:N5:113
Lawrence Tersigni III
Premium Makers, LLC
207 Brynwood Drive Easton, PA 18045
RE: The tariff classification of copper mesh sheets from China
Dear Mr. Tersigni:
In your letter dated December 14, 2023, you requested a tariff classification ruling. Samples, descriptions, and pictures of the copper mesh sheets were provided for our review. Your submitted samples will be retained in our office.
The product under consideration is described as a copper mesh sheet that is comprised of a top layer made of 100 percent polyester woven fabric, a middle layer made of 100 percent fine woven 0.128 mm copper mesh, and a bottom layer made of 100 percent polyester woven fabric. You indicated that “The copper mesh core is cut to size, then a layer of fabric is glued on the top and the bottom of the copper mesh, and the edges are sewn on the perimeter.” Each sheet measures approximately 11 inches x 11 inches and weighs 27.2 grams. You stated that the copper mesh sheets “will be used as a stiffener/shaper for fashion accessories and garments, and can be used in collars, cuffs, lapels, accents, and accessories such as ties, bows, handkerchiefs, and scarves. The copper mesh is reinforced with a thin polyester fabric fused cover to stabilize the mesh for use in sports and fashion garments and accessories.”
You indicated that the size and shape of the sheet “is the base for a unique version of a fashion accessory commonly referred to as a pocket square, Item #RCMPS. The copper mesh core is the center of the functionality of the pocket square.” The copper mesh allows the pocket square to be shaped and to hold the shape when placed inside a pocket. At the time of importation into the United States, the square sheets will be unprinted, undecorated, and unfinished items. After importation, the sheets will be printed and decorated in a variety of ways including screen printing, heat transfer printing, embroidery, etc.
The subject sheets are comprised of copper and polyester components that are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The sheets are comprised of copper and polyester components that are classified in different headings. Since no one heading in the tariff schedules covers the components of the sheets in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the copper mesh sheet is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. Explanatory Note (EN) VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the copper or polyester component imparts the essential character to the sheet. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. The copper mesh sheet is used as a stabilizer/stiffener/shaper for fashion garments and accessories, and the copper core performs an integral function in shaping and holding the shape of the garment or accessory. Also, the submitted component material value breakdown indicates that the copper mesh comprises approximately 70 percent and the polyester comprises approximately 30 percent of the value of each sheet under consideration. Therefore, it is the opinion of this office that the copper imparts the essential character to the sheets. In accordance with GRI 3(b), the copper mesh sheets will be classified in heading 7419, HTSUS, which provides for other articles of copper.
The applicable subheading for the copper mesh sheets will be 7419.80.5050, HTSUS, which provides for other articles of copper, other, other…other. The rate of duty will be free.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7419.80.5050, 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 7419.80.5050, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division