The tariff classification of tree collars from China

N342041 August 25, 2024 CLA-2-63:OT:RR:NC:N2:349 CATEGORY: Classification TARIFF NO.: 6304.91.0140; 9903.88.15 Ms. Windy Chen Bansco Enterprise Limited Rm. 1308, Diya Tower, Jindi Bldg Zhong Shan Yi RdGuangzhou China RE:  The tariff classification of tree collars from China Dear Ms. Chen: In your letter dated August 14, 2024, you requested a tariff classification ruling.  Photographs were submitted in lieu of samples. Item# BCRY240812 is described as a “Christmas Tree Collar,” and is a decorative addition intended to be used under the Christmas tree to cover the tree stand.  The tree collar consists of two fabric panels.  The outer panel is composed of dyed 100 percent polyester knit fabric.  The outer surface of the fabric is adorned with small square mirrored plastic tiles of polyethylene terephthalate (PET) which have been glued and heat pressed to the fabric.  The outer panel is backed with a 2 mm thick, dyed felt fabric.  The two panels are sewn together along all of the edges with 100 percent polyester narrow woven binding fabric.  The collar features hook and loop strip at each end which, when secured, allows the collar to stand.  When in use, the tree collar has an upper diameter of 16 inches, a bottom diameter of 23 inches, and a height of 9 ½ inches.  This item is offered in three colors: silver, green and red.   The applicable subheading for item# BCRY240812, described as “Christmas Tree Collar,” will be 6304.91.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.”  The rate of duty will be 5.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6304.91.0140, 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 6304.91.0140, 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/. 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 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division