The tariff classification of bird control spikes from China

N313612 August 11, 2020 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688; 9903.88.03 Mr. Ken Jiang Sinobec Resources LLC 1901 Green Road, Bay E Pompano Beach, Florida 330642 RE: The tariff classification of bird control spikes from China Dear Mr. Jiang: In your letter dated July 30, 2020, you requested a tariff classification ruling for bird control spikes. Pictures and product descriptions for the bird control spikes were submitted for our review. Each article under consideration is described as a bird control spike comprised of stainless steel wire and a polycarbonate base. You stated in your letter that “the bird control product works quite simply: the long stainless steel rods prevent unwanted bird species from perching on structures of all sorts and is installed by adhesive or screws.” The bird spikes are available in two sizes identified as product number one and product number two. Product number one measures 12” in length x 6” in width x 4.5” in height, and product number two measures 19.68” in length x 6” in width x 4.5” in height. You indicated that at the time of importation, 10 bird spikes are packed in a retail box and 120 bird spikes are packed in a wholesale carton. Each bird control spike consists of stainless steel wire and a polycarbonate base. The stainless steel wire and polycarbonate base are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the stainless steel wire and polycarbonate base of the bird control spike in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As each bird control spike is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the stainless steel component or the polycarbonate component imparts the essential character to the bird control spikes in question. It is the role of the constituent material or component in relation to the use of the good that imparts the essential character. In this case, the function of the stainless steel wire is to prevent unwanted birds from perching on structures. Therefore, it is the opinion of this office that the stainless steel component imparts the essential character to the subject bird control spikes. In accordance with GRI 3(b), the bird control spikes will be classified as other articles of steel in heading 7326, HTSUS. The applicable subheading for the bird control spikes will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 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 7326.90.8688, 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, i.e., 9903.88.03, in addition to subheading 7326.90.8688, 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division