The tariff classification of willow fence sections from China

N310890 April 16, 2020 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9780; 9903.88.03 Ms. Aisha McFarlane HD Supply 3100 Cumberland Blvd. Atlanta, GA 30339 RE: The tariff classification of willow fence sections from China Dear Ms. McFarlane: In your letter, dated March 25, 2020, you requested a tariff classification ruling on a willow fence, identified as item #762716. A description and photos of the product were submitted for our review. The fence section is constructed of dried willow branches (or canes). The branches measure between 4mm and 12mm each in diameter. Galvanized wire woven among the branches holds them vertically side-by-side in place. When unrolled from its packaging, the fence section measures approximately 6’ in height and 16’ in length. It is not free standing; it must be attached to an existing fence or stretched between two posts (not included). In your letter, you suggest that the willow fence section is classifiable under subheading 4421.99.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. We agree. 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. Consequently, the fencing made primarily of these materials cannot be classified in Chapter 46, HTSUS. The applicable subheading for the willow 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9780, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4421.99.9780, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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