CLA-2-44:OT:RR:NC:N5:130
Mr. Dustin Thigpen
Michaels Stores Procurement Company, Inc.
3939 W. John Carpenter Freeway
Irving, TX 75063
RE: The tariff classification of a wooden bracelet-making jig from China
Dear Mr. Thigpen:
In your letter, dated May 9, 2024, you requested a binding tariff classification ruling. The ruling was requested on a wooden bracelet-making jig. Product information and photos were submitted for our review.
The product under consideration is identified as the Ezzzy-Jig Parachute Bracelet Maker, SKU#10296239. The jig measures approximately 10.6 long by 5.25 wide by 3.1 high. The jig is marketed for users 8 years of age and up. You state that the jig is used to braid/weave nylon parachute cord bracelets. The bracelets are not actually braided or woven, but are knotted, not unlike macrame. The jig is constructed of two wooden L-shaped pieces that are fastened together with a bolt-type fastener. The horizontal portion of one L-shaped piece overlaps that of the other and the fastener holds them together, in place. The fastener can be loosened so that the vertical portions of the pieces can be adjusted closer together or further apart, allowing the user to make a shorter or longer bracelet. On the top edge of each of the two pieces, there are two plastic clips. The parachute cord ends are tied to a plastic bracelet closure that hooks into one of the plastic clips at either end of the bracelet. The clips hold the cords in place while the bracelet is being knotted.
In your letter, you suggest that the jig is classifiable under subheading 8446.10.0090, Harmonized Tariff Schedule of the United States (HTSUS) as a weaving machine. You argue that the jig is a hand loom. We disagree. First, the jig performs no mechanical operation on its own, even by hand operation. It merely holds the working yarns taut. Also, the Explanatory Notes to heading 8446 indicate that in these machines the warp and weft yarns are interlaced at right angles to form a fabric. The jig does not engage warp and weft yarns to form a fabric. Therefore, classification in heading 8446 is precluded. Instead, we find that the jig is a tool made of wood.
The applicable subheading for the Ezzzy-Jig Parachute Bracelet Maker will be 4417.00.8090, HTSUS, which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other. The rate of duty will be 5.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4417.00.8090, 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 subheadings 4417.00.8090, 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 on the World Wide Web 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. You should also be aware 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, contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division