The tariff classification of a decorative sisal tree from China.

N314908 October 16, 2020 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.6500; 9903.88.15 Ms. Sally Liao Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre, No. 67 Mody Road, Kowloon Hong Kong China RE: The tariff classification of a decorative sisal tree from China. Dear Ms. Liao: In your letter dated September 30, 2020, you requested a tariff classification ruling. An image was provided in lieu of a sample. The product under consideration is described as a “Christmas Tree,” item number KC20000038V1. It is constructed from sisal fibers that are bound by a metal wire core and features a wooden base. Per your submission, the sisal fibers predominate over the other components of this article. The tree stands 14 inches high and has three distinct colored layers of about equal height. The lower portion of the tree is mint green, the midsection is pink, and the top layer is peach. This article is similar to the sisal trees ruled upon in New York ruling N303490, dated March 22, 2019, and would also be appropriately classified in heading 6702. The applicable subheading for the sisal tree will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]ther.” The column one, general rate of duty is 17 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6702.90.6500, 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 6702.90.6500, 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division