The tariff classification of a polyethylene glycol straw from China

N310177 March 13, 2020 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3917.32.0050, 9903.88.02 Jamie Lane CBC Group, Inc. 5226 South 31st Place Phoenix, Arizona 85040 RE: The tariff classification of a polyethylene glycol straw from China Dear Mr. Lane: In your letter dated February 26, 2020 you requested a tariff classification ruling for two types of straw. You submitted photos and a description for each. Item # 10-08226-002 is described as a wine bottle straw. You state that the straw is composed of polyethylene glycol (PETG). The straw measures 15 inches long with a slight curve. They will be sold in packages of four straws and are designed for use in a wine bottle. Item # 10-08226-003 is described as a reusable pink glitter straw. You state that the straw is composed of PETG. The straw is straight and measures 11 inches long. They will be sold in packages of six straws. The applicable subheading for the PETG straws will be 3917.32.0050, (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: other. The rate of duty will be 3.1 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3917.32.0050, 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 3917.32.0050, 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 on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division