CLA-2-73:OT:RR:NC:N1:117
Ms. Yesenia Martinez
Test Rite Products Corp.
1900 S Burgundy Place
Ontario, CA 91761
RE: The tariff classification of garage bumper rails from China
Dear Ms. Martinez:
In your letter dated February 21, 2018 you requested a tariff classification ruling.
The products under consideration are described as garage bumper rails consisting of a welded powder coated alloy steel tube, a nitrile butadiene rubber (NBR) tube and four PVC brackets. The metal tube measures 0.7 mm in thickness and is inserted into the rubber tube and then snapped into the wall mounted brackets. The bumper rail is designed to protect a garage wall from damage incurred when a car is being parked.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). 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, 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. We find that the subject bumper rails are composite goods, the essential character of which is imparted by the metal tube which predominates by weight, provides support to the rubber tube and allows the rail to be secured to the brackets.
You suggest classification of the garage bumper rails in subheading 7306.90.1000, HTSUS, which provides for other tubes, pipes and hollow profiles… other, other, other, of iron or nonalloy steel or in the alternative subheading 7323.94.0080, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…of iron (other than cast iron) or steel, enameled, other. While this office agrees that this product is classifiable as a pipe or tube in heading 7306, HTSUS, we find it is more specifically provided for in subheading 7306.50, HTSUS. Since the merchandise is more specifically provided for as a pipe and tube, then it is not correctly classified in heading 7323, HTSUS.
The applicable subheading for the garage bumper rail will be 7306.50.1000, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, welded, of circular cross section, of other alloy steel, having a wall thickness of less than 1.65 mm. The rate of duty will be free.
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 World Wide Web at https://hts.usitc.gov/current.
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 Mary Ellen Laker at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division