CLA-2-57:OT:RR:NC:N2:349
Mr. Richard Writsman
Continental Agency Inc
1768 W Second St Pomona, CA 91766
RE: The tariff classification of artificial turf from China
Dear Mr. Writsman:
In your letter dated July 10, 2024, you requested a tariff classification ruling on behalf of your client, Path To Prosperity LLC dba Purchase Green. A sample of two types of artificial turf was submitted with the request and will be retained for training purposes.
Sample 1, identified as Style AG1, is an 11 X 11 inch piece of artificial turf of tufted construction. The turf is made of monofilaments, measuring more than 67 decitex, of 100 percent polyethylene and strip of 100 percent polypropylene inserted into a 3-layer primary backing consisting of woven polypropylene, nonwoven fabric and mesh scrim. A secondary backing of green latex secures the tufts in place. You state the polyethylene monofilament may range in width from .8 millimeters to 1.2 millimeters (mm) while the polypropylene strip measures between .4 and .6 mm in width. The sample has the appearance of grass with a pile height approximately 1 inches in height and includes drainage holes. The sample will be imported in rolls, 15 X 100 feet.
Sample 2, identified as Style AG2, is an 11 X 11 inch piece of artificial turf of tufted construction. The turf is made from 100 percent polyethylene green monofilament extruded fibers, measuring more than 67 decitex, and 100 percent polypropylene beige strip inserted into a dual layer primary backing of woven polypropylene and a secondary backing of black polyurethane. Both the monofilament and strip are less than 1 mm in width. The sample has the appearance of grass with a pile height of approximately 1 inches in height. The sample will be imported in rolls, 15 X 100 feet.
You suggest the classification for the artificial turf is 3926.90.9985 (currently 3926.90.9989, effective July 1, 2024), Harmonized Tariff Schedule of the United States (HTSUS). We disagree, noting Chapter 39, Note 2(p), HTSUS, which excludes [g]oods of section XI (textiles and textile articles) from this chapter.
Under Note 1 to Chapter 54, HTSUS, a synthetic textile material includes a textile material manufactured from a plastic polymer. The Explanatory Note (EN) to Chapter 54 identifies both polyethylene and polypropylene as two main types of synthetic fiber. Heading 5404, HTSUS, provides for synthetic monofilament of 67 decitex or more and which no cross-sectional dimension exceeds 1 mm and strip or the like of synthetic textile materials of an apparent width not exceeding 5 mm.
The EN to Heading 5404 reads, in pertinent part, as follows:
This heading covers:
(1) Synthetic monofilament. These are filaments extruded as single filaments. They are classified here only if they measure 67 decitex or more and do not exceed 1 mm in any cross-sectional dimension. Monofilaments of this heading may be of any cross-sectional configuration and may be obtained not only by extrusion but by lamination or fusion.
(2) Strip and the like, of synthetic textile materials. The strips of this heading are flat, of a width not exceeding 5 mm, either produced as such by extrusion or cut from wider strips or from sheets. Provided their apparent width (i.e., in the folded, flattened, compressed or twisted state) does not exceed 5 mm, this heading also covers:
(i) Strip folded along the length.
(ii) Flattened tubes, whether or not folded along the length.
(iii) Strip, and articles referred to in (i) and (ii) above, compressed or twisted.
This passage suggests that monofilament of Heading 5404 may generally be of any cross-sectional shape; however, strip of Heading 5404 must be flat and must be of an apparent width of 5 mm or less. While Style AG1 includes monofilament greater than 67 decitex with a cross-sectional measurement of both less than or equal to and greater than 1 mm, we find that the essential character of the turf is the textile monofilaments that measure less than 1 mm and textile filament strip measuring less than 5 mm. Style AG2 is made wholly of a textile pile as all monofilaments are less than 1 mm in width and all strip is less than 5 mm in width.
Chapter 57, Note 1, HTSUS, states, in pertinent part, the chapter covers all floor coverings in which textile materials serve as the exposed surface of the article when in use. Textile floor coverings constructed from tufting are classified under heading 5703, HTSUS.
The applicable subheading for the turf will be 5703.31.0060, HTSUS, which provides for Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of other man-made textile materials: Turf: Other: In rolls of a width equal to or exceeding 1.0 meter, or in sheets measuring 1.0 meter or greater on any side. The rate of duty will be 6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5703.31.0060, 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 5703.31.0060, 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