CLA-2-63:OT:RR:NC:N2:349
Ms. Windy Chen
Bansco Enterprise Limited
RM.1308, Diya Tower, Jindi Bldg, Zhong Shan Yi Rd, Guangzhou China
RE: The tariff classification of tree collars from China
Dear Ms. Chen:
In your letter dated March 25, 2024, you requested a tariff classification ruling. Photographs were submitted in lieu of samples.
Item 38479501 is a tree collar made from various face fabrics of 100 percent polyester and lining of 100 percent polyester nonwoven fabric. The tree collars included under this item number are sold in four assorted designs made from different fabrics. Design #1 is made from knit fabric of red and white yarns and red manmade strip forming a striped pattern. Design #2 is made from yarn dyed, 100 percent polyester woven fabric. The yarns in the fabric form a red, green and white plaid design. You state design #3 is made from a woven fabric, dyed red, to which red plastic sequins are applied by sewing. The sequins do not completely cover the underlying fabric. You state design #4 is made of 100 percent polyester woven fabric, also dyed red. A strip of black nonwoven fabric is applied to the front-center and runs the length of the collar. A single gold, plastic, square buckle is attached over the black strip at the center of the collar. The collar resembles the waist section of a Santa Claus suit with a black belt and gold buckle. The tree collars are formed from cutting the front and lining fabrics in the shape of an arc, joining the two fabrics together, sewing a binding around the edges, and adding a hook and loop strip to each end. The two ends are fastened together using the hook and loop strip under the tree as a decorative addition that is intended to hide a Christmas tree stand. The tree collar has an assembled height of 9 inches; an upper diameter of 17 inches; and a lower diameter of 23 inches. Each collar will be sold separately, rolled and wrapped in a paper band that states either, Christmas Tree Collar or Holiday Style Tree Collar.
The applicable subheading for design #1, the striped tree collar of knit fabric, will be 6304.91.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for designs #2 and #3, the plaid and sequined tree collars of woven fabric, will be 6304.93.0000, HTSUS, which provides for Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.3 percent ad valorem.
The applicable subheading for design #4, the red tree collar with the simulated black belt with gold buckle, will be 9505.10.2500, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: 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 6304.91.0140, 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, i.e., 9903.88.15, in addition to subheading 6304.91.0140, 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, including information on exclusions and their effective dates, 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/.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division