The tariff classification of a wire pop tree stick from China

N324251 February 18, 2022 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.3000; 9903.88.03 Ms. Carol ChenBansco Enterprise Limited1607 Diya Tower Jindi Bldg. Zhongshanyi Road Guangzhou 510000 CHINA RE: The tariff classification of a wire pop tree stick from China Dear Ms. Chen: In your letter dated February 9, 2022, you requested a tariff classification ruling. In lieu of a sample, photographs of a wire pop tree stick were provided with your request. Item #BCRY161956, described as a “Wire Polyester Pop Tree Stick,” is intended to be used as a decoration in the home. The wire pop tree stick is constructed of three pompons made of 100 percent polyester yarn glued to an iron wire wrapped with paper. The tree stick, measuring 7 inches in length by 18 ½ inches in height, features a red, pink, and green pompom and glitter glued to the paper. The applicable subheading for Item #BCRY161956 will be 5609.00.3000, Harmonized Tariff of the United States, (HTSUS), which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers.” The rate of duty will be 4.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5609.00.3000, 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 5609.00.3000, 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division