CLA-2-73:OT:RR:NC:N5:113
Ms. Monique Flores
Inter-Commerce Enterprises
9754 Whithorn Drive, Suite A Houston, TX 77095
RE: The tariff classification of chain harrow mats from China
Dear Ms. Flores:
In your letter dated June 26, 2024, on behalf of Pacific Gear Inc., you requested a tariff classification ruling on chain harrow mats. Product descriptions, drawings, and photographs were provided for our review.
The subject items are identified as chain harrow mats that are constructed from high carbon heat-treated steel. The chain-stylemat consists of five parts including left teeth, right teeth, double loop teeth, hitch linkage, and hitch ring. You stated that All of the parts are assembled together into one complete harrow mat. Then the complete harrow mat goes through a heat treatment process in heat equipment annealing to HRC 35 (Rockwell C Hardness Scale). All harrow mats are made by the factory in China. At the time of import, the chain harrow mats are used for seed bed land preparation by commercial farmers. The chain harrow mats can be pulled by vehicles or tractors and are used to prepare the soil for planting.
You suggested classifying the chain harrow mats within subheading 8436.99.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of other agricultural or horticultural machinery.The items, however, are finished articles that have neither mechanical nor electrical features.Consequently, we do not consider the chain harrow mats parts of machinery classifiable in heading 8436, HTSUS. This determination is congruent with New York Ruling N307822, which classified similar merchandise under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the chain harrow mats will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, otherother.The rate of duty will be 2.9 percent ad valorem.
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/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, 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 7326.90.8688, 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 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