The tariff classification of a nonwoven maple sap filter from China

N337785 February 21, 2024 CLA-2-59:OT:RR:NC:N2:350 CATEGORY: Classification TARIFF NO.: 5911.90.0080; 9903.88.03 Craig Michael Rusty Dog Brands, Inc. 2950 Allen Rd.Ortonville, MI 48462 RE:  The tariff classification of a nonwoven maple sap filter from China Dear Mr. Michael: In your letter dated January 26, 2024, you requested a tariff classification ruling.  A sample was submitted and will be retained for training purposes. In your submission you indicate that the filter is constructed from two 1/8 inch die cut pieces of nonwoven polyester fabric.  Two pieces of fabric are sewn together on straight edges which are approximately 10 inches in length with a rounded edge measuring approximately 12 inches.  The principal use of the article will be to filter out debris from the sap of maple trees.  Our observations of the sample, which is constructed of a white nonwoven fabric, are consistent with the statements you have provided. The applicable subheading for the maple sap filter will be 5911.90.0080, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Textile products and articles, for technical uses, specified in note 8 to this chapter: Other: Other.”  The rate of duty will be 3.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5911.90.0080, 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 and 5911.90.0080, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 CFR Part 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 Michael Capanna at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division