The tariff classification of a flood tray from China

N301110 October 31, 2018 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5160; 9903.88.03 Mr. Scott B. Vanderstelt Pipp Mobile Storage Systems Inc. 2966 Wilson Drive NW Walker, MI 49534 RE: The tariff classification of a flood tray from China Dear Mr. Vanderstelt: In your letter dated October 12, 2018, you requested a tariff classification ruling. Engineering drawings of the aluminum flood tray were submitted for our review. The article under consideration is described as an aluminum flood tray for use in indoor horticulture, item number GHI-FDTRAY-4896. You stated in your letter that “It is a rectangular tray with dimensions 96 inches by 48 inches, with a drain hole in one corner. It has welded seams and corner, and mounting channels on the bottom.” In your letter, you requested consideration for this item under subheading 9817.00.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. Subchapter XVII, U.S. Note 2 (m) indicates that the provisions of subheadings 9817.00.50 and 9817.00.60 do not apply to articles provided for in chapter 76 (except heading 7610). Based on the description provided in your letter, the subject tray is classifiable in subheading 7616.99, HTSUS. Therefore, classification of the aluminum flood tray in subheading 9817.00.50, HTSUS, is precluded. The applicable subheading for the aluminum flood tray, item number GHI-FDTRAY-4896, will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other, other…other.  The rate of duty will be 2.5 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 https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7616.99.5190, HTSUS, unless specifically excluded, are subject to the additional 10 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 7616.99.5190, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division