The tariff classification of a tree collar from Taiwan

NY M81106 March 10, 2006 CLA-2-63:RR:NC:N3:351 M81106 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Esta Knipper A.J. Arango, Inc. 1516 East 8th Avenue Tampa, FL 33605 RE: The tariff classification of a tree collar from Taiwan Dear Ms. Knipper: In your letter dated March 1, 2006, you requested a tariff classification ruling on behalf of your client, Agora Leather, of St. Petersburg, Florida. The submitted sample is identified as a High Caliper tree collar. You indicate that it is used to secure a tree to the ground to protect it from wind damage. The item measures approximately 15”L x 2”W. It is constructed of heavy-duty webbing. It is designed to be wrapped around a tree and is fastened into a loop with hook-and-loop fastener and a plastic snap fastener. The collar features stainless steel clamps to attach it to a cable that is part of an anchoring system; only the collar itself is the subject of this ruling. The applicable subheading for the tree collar will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division