The tariff classification of clothespin photo garland from China

N302779 February 12, 2019 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Mr. Conlon Fourstar Group USA Inc. 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of clothespin photo garland from China Dear Mr. Conlon: In your letter, dated January 4, 2019, you requested a tariff classification ruling. Product information and a sample were submitted for our review. The “Clothespin Photo Garland,” Item number 21513794, includes a 4 foot length of twine with looped ends for hanging and six wooden clothespin-style clips measuring 4.5 cm long. The clips are fronted with plywood pieces shaped and painted to resemble feathers. The clips are designed to hold photographs and artwork along the twine in a “clothesline” fashion. The clips are decorative and are not utilized for hanging clothing.Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. The Explanatory Notes to the Harmonized System provide guidance interpreting the Harmonized Commodity Description and Coding system at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" refers to goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The twine and wood clips are, prima facie, classified in different headings. The twine and clips perform the singular function of displaying photos and artwork, and are put up together for retail sale. This office, therefore, considers the “Clothespin Photo Garland” to be a set for the purposes of classification. The essential character of the set is imparted by the decorative wood clips, as the clips are essential to the display of photos and artwork. You may reference Headquarters ruling H255854, 2018, which classifies a similar article. The applicable subheading for the photo garland 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 25 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.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division