CLA-2-82:OT:RR:NC:N1:118
Craig Christopher Michael
Rusty Dog Brands, Inc.
2950 Allen Rd. Ortonville, MI 48462
RE: The tariff classification of items used for hobby maple syrup production imported from China
Dear Mr. Michael:
In your letter dated January 26, 2024, you requested a tariff classification ruling for five items used for hobby maple syrup production. The items include the following: 1) HSS Twist Drill Bit, 2) Plastic Elbow Fitting (Spout), 3) LDPE Tubing, 4) Paper Cone Filter and 5) Recipe Cards. You have stated that all the items, other than the Recipe Cards, will be sold both as independent products as well as being bundled into kits containing some or all of the items. The recipe cards will only be included with each of the kits.
Item 1 is identified as a HSS Twist Drill Bit. The drill bit is made of full ground M2 (6542) grade steel, with a chemical composition of over 0.1 percent Vanadium. It has a diameter of 0.3125” (5/16”) and is 4.5” in length. The picture included in your submission indicates that the bit is a twist drill bit with spiral grooves or flutes cut lengthwise into and around the cylindrical steel shaft of the bit. You have stated that the principal use of the drill bit is to drill a 1.5” - 2” deep hole into a maple tree, for the purpose of inserting a plastic elbow fitting (spout) into the hole that is made from the drill bit.
Item 2 is referred to as a plastic elbow fitting (spout). The elbow fitting is molded from Acrylonitrile-butadiene-styrene (ABS). It consists of a slightly longer smooth stem and a shorter barbed stem and incorporates a hole in the middle to allow for liquid to pass through. The principal use of this elbow fitting is to aid in the extraction of sap from maple trees. It is commonly referred to as a spout, spile or tap. Once the hole is drilled into the tree, the longer smooth stem of the elbow is inserted into the tree for sap collection. Tubing can be attached to the barbed stem, to direct the flow of sap into a collection device. The tubing is not attached to the elbow at the time of importation.
Item 3 is referred to as LDPE Tubing. The tubing is composed of low-density polyethylene (LDPE). This tubing will be attached to the elbow fitting to allow for sap to flow from a tree into a collection device. It will be imported in both rolls and pre-cut sizes. No fittings will be attached at the time of importation.
Item 4 is a paper cone filter. The filter is designed to remove debris and other particles from sap. The filter is constructed from paper filter media. The paper is cut in roughly a half-circle, is folded in half, and is sewn with an overlock-type stitch along the unfolded edge. The folded edge measures approximately 9.5” in length and the stitched edge measures 10”. The curved edges form the opening of the filter.
Item 5 is a collection of recipe cards printed on cardstock, measuring approximately 4” x 6”. They are printed via offset lithography.
You suggest classifying item 2, the plastic elbow fitting, in 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings. We disagree. Plastic fittings are specifically provided for in 3917.40. Therefore, classification in 3917.32 is precluded.
You suggest classifying item 3, the LDPE tubing, in 3917.40.0090, HTSUS. We disagree. Please note that 3917.40.0090, HTSUS was replaced by 3917.40.0095, HTSUS, which provides for plastic fittings. Further, the item under consideration is described as LDPE tubing which will be imported in rolls or pre-cut sizes. This polyethylene tubing does not qualify as a tube, pipe or hose fitting, therefore classification in 3917.40 is precluded.
The applicable subheading for item 1, the HSS Twist Drill Bit, will be 8207.50.2055, HTSUS, which provides for Interchangeable tools for hand tools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Tools for drilling, other than for rock drilling, and parts thereof: with cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium: Twist drills: Other. The general rate of duty will be 5 percent ad valorem.
The applicable subheading for item 2, the plastic elbow fitting, will be 3917.40.0095, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: fittings: other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for item 3, the LDPE tubing, will be 3917.32.0020, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings: of polyethylene. The general rate of duty will be 3.1 percent ad valorem.
The applicable subheading for item 4, the paper cone filter, will be 4823.90.8680, HTSUS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: other: other: other: other: other: other. The general rate of duty will be free.
The applicable subheading for item 5, the collection of recipe cards, if imported independent of the set, will be 4911.99.6000, HTSUS, which provides for other printed matter: other: other: other: printed on paper in whole or in part by a lithographic process. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4823.90.8680 or 8207.50.2055, 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 4823.90.8680 or 8207.50.2055, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3917.32.0020 or 3917.40.0095, 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., 9903.88.02, in addition to subheading 3917.32.0020 or 3917.40.0095, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.6000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4911.99.6000, 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.
Your inquiry does not provide enough information for us to give a classification ruling on the kits that will contain some or all of the items. Section 177.7(a), Subpart A, Part 177 of Title 19 of The Code of Federal Regulations states “… no ruling letter will be issued with regard to transactions or questions which are essentially hypothetical in nature….” Your request outlines hypothetical importation scenarios. Ruling requests must concern prospective transactions and contain a complete statement of all relevant facts relating to the transaction. Your request for a classification ruling on the kits should include the following:
Include a model number, SKU, or similar identifier for each kit you plan to import.
Provide multi-angled, clear pictures of each kit in its exact condition when imported into the United States.
Will anything be added to each kit after importation?
Submit marketing and advertising materials for each of the kits.
Will each kit be imported packaged for retail sale?
Include a value and weight breakdown for the articles included in each kit.
Provide the country or origin of each item in each kit.
Submit an instruction and/or operator’s manual for each kit.
Can the drill bit be used by hand, or is it designed to be used with a manual and/or power-operated drill?
Please limit your ruling request to no more than 5 items of the same class or kind.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 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 Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division