The tariff classification of disposable plastic straws from China

N302173 December 13, 2018 CLA-2-39:OT:RR:NC:N1.137 CATEGORY: Classification TARIFF NO.: 3917.32.0050, 9903.88.02 Valerie Reynolds OEC Logistics, Inc. 555 Pierce Rd. Suite 210 Itasca, IL 60143 RE: The tariff classification of disposable plastic straws from China Dear Ms. Reynolds: In your letter dated December 10, 2018 you requested a tariff classification ruling on behalf of your client National Paper and Plastics, Co. You are requesting a classification ruling on five types of disposable plastic straws. You indicate that they will be used mainly in the food service industry. Item# JSBWP4 is a straight disposable straw that is made of 100% Polypropylene. It is a drinking straw for aiding in consumption of beverages. It measures 7.75 inches in length and has a diameter of 5.6 mm. It is sold to the end user in an outer case, with four inner boxes containing 500 straws each. Item# 01499 is an orange style disposable straw made of 100% Polypropylene. It is normally used when consuming a liquid beverage. It measures 8.35 inches in length and has a diameter of 7 mm. It is sold to the end user in an outer case, with four inner boxes containing 300 straws each. Item# JSW104 is a jumbo translucent disposable drinking straw made of 100% Polypropylene. It is normally used when consuming a liquid beverage. It measures 10 inches in length and has a diameter of 5.3 mm. It is sold to the end user in an outer case, with four inner boxes containing 500 straws each. Item# 01832 is a jumbo translucent disposable drinking straw made of 100% Polypropylene. It is normally used when consuming a liquid beverage. It measures 7.75 inches in length and has a diameter of 5.3 mm. It is sold to the end user in an outer case, with 24 inner boxes containing 500 straws each. Item# 01833 is a tall giant translucent disposable drinking straw made of 100% Polypropylene. It is normally used when consuming a liquid beverage. It measures 10.25 inches in length and has a diameter of 7.4 mm. It is sold to the end user in an outer case, with four inner boxes containing 300 straws each. The applicable subheading for the five disposable plastic straws listed above (Item# JSBWP4, Item# 01499, Item# JSW104, Item # 01832 and Item# 01833) will be 3917.32.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor, of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings: Other. The general rate of duty will be 3.1 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 3917.32.0050, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3917.32.0050, 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 Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division