The tariff classification of Faux Ivy Privacy Fences from China

N301156 November 13, 2018 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Krisanne Fischer QVC, Inc. 1200 Wilson Drive West Chester, PA. 19380 RE: The tariff classification of Faux Ivy Privacy Fences from China Dear Ms. Fischer: In your letter, dated October 10, 2018, you requested a tariff classification ruling on a portable expanding willow fence covered in polyester leaves, identified as item #M55380. A sample of the product was submitted and will be returned to you, as requested. The Faux Ivy Privacy Fence is constructed of willow branches covered in artificial leaves. The fence is an expanding wooden lattice panel, with artificial vines made of polyethylene and attached polyester leaves intertwined. Lacking supports, it is designed to be affixed to another structure or support using included zip ties. The fence can be used as a divider, privacy screen, and/or trellis. When closed, the fence measures approximately 50 inches high by 12 inches in length and fully expands to 24 inches high by 120 inches in length. In your letter, you suggest that the Faux Ivy Privacy Fence is classifiable under subheading 6702.90.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUS), which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers.” We disagree that the artificial foliage of heading 6702, HTSUS, provides the essential character to this privacy fence and believe it is the wood component that provides the structure. The willow branches are the primary functional component that imparts the essential character and allow the item to perform as a privacy screen, divider and trellis. Note that while it is constructed of willow, which is often an article of Chapter 46, HTSUS, plaiting materials, the branches making up the fencing at issue are not suitable for plaiting. Note 1 to Chapter 46, HTSUS, provides that plaiting materials are "materials in a state or form suitable for plaiting, interlacing or similar processes . . .” The branches at issue lack the flexibility for plaiting. They measure in range from approximately 6.5 mm to 10 mm in diameter. Consequently, the fencing made primarily of these materials cannot be classified in Chapter 46, HTSUS. We turn to Chapter 44, HTSUS, Wood and Articles of Wood.The applicable subheading for the portable expanding wood fence will be 4421.99.9780, HTSUS, which provides for “Other articles of wood: Other: Other: Other: Other: Other.” The rate of duty will be 3.3 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 the 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 4421.99.9780, 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 4421.99.9780, 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 Charlene Miller at charlene.miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division