The tariff classification of plastic rake hands from China

N333477 June 26, 2023 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Ms. Melissa Auell Auell Consulting 6304 South Ross RoadMorrison, CO 80465 RE:  The tariff classification of plastic rake hands from China Dear Ms. Auell: In your letter dated June 12, 2023, you requested a tariff classification ruling on behalf of your client, Michael Turner. Photographs of the items were submitted along with your request. The item under consideration is called rake hands, model #RH001.  You have indicated that there are two sets of rake hands, and each set will be made of different materials.  The first set is green in color and made of 100% polypropylene.  The second set is green in color and made mostly of polypropylene with a 5-10% glass filler.  You have stated that the glass filler will give the rakes additional rigidity. Each set measures approximately 20.51 inches long by 11.79 inches wide and 3.88 inches in diameter, as measured at its widest points.  The rake hands are a handheld scoop with a clawed edge.  Each clawed edge contains 14 tines.  The item is designed to scoop up leaves and yard debris. The applicable subheading for the rake hands, model #RH001 will be 3924.90.5650, 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, 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 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division