The tariff classification of plastic tree stands from China

N322227 November 3, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Ms. Brandi LongPan Asian Creations LimitedUnit No. 182, 1/F., Peninsula CentreNo. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of plastic tree stands from China Dear Ms. Long: In your letter dated October 14, 2021, you requested a tariff classification ruling on three styles of plastic tree stands. Photographs of the items were submitted with your ruling request. The merchandise under consideration is identified as plastic tree stands. The plastic tree stands are all used to hold live Christmas trees. You have indicated that the items can be used for indoor or outdoor decoration. The three styles of plastic tree stands are identified in your letter are item numbers: 1. 2224-16261. 2. 2224-19089. 3. 2224-22085. All three circular plastic stands feature five apertures and contain a reservoir in the center that can hold water. Included with each plastic stand are five eyebolts and five steel end caps. The eyebolts and end caps are used to tighten the tree’s trunk to hold it in place securely. Item #2224-16261 measures approximately 16.34 inches wide in diameter and 5.9 inches in height. The plastic stand can hold a 6-foot tree and holds up to 0.5 gallons of water. Item #2224-19089 measures approximately 19.69 inches wide in diameter and 7.28 inches in height. The plastic stand can hold an 8-foot tree and holds up to 1.3 gallons of water. Item #2224-22085 measures approximately 21.65 inches wide in diameter and 9.06 inches in height. The plastic stand can hold a 10-foot tree and holds up to 1.5 gallons of water. The applicable subheading for the plastic tree stands, item #2224-16261, item #2224-19089, and item #2224-22085 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other.” The rate of duty will be 3.4 percent ad valorem.Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, 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 3924.90.5650, 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/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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division