CLA-2-73:OT:RR:NC:N1:117
Ms. Valerie H. Holtrop
Worldwide Logistics Solutions LLC
18 Golden Wheat Lane
Wrightstown, WI 54180
RE: The tariff classification of staircase parts and accessories from China
Dear Ms. Holtrop:
In your letter dated December 22, 2018, you requested a tariff classification ruling on behalf of your client, RW Specialties.
The products to be imported are balusters, newels, wall rail brackets, knuckles and shoes. You indicate that these parts and accessories are for use with residential staircases.
The balusters and newels are structural components that provide stability and safety to the staircase. The balusters are made of iron and are used in between the newels to provide added strength and support to the railing.
The applicable subheading for the balusters will be subheading 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, Other: Other: Other: Other: Other. The rate of duty will be free.
The newels are made of wood and are used between the rails to support the handrail and provide an anchoring system for the staircase.
The applicable subheading for the newels will be 4418.99.9095, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other. The rate of duty is 3.2% ad valorem.
The wall rail brackets are made of steel and serve as an anchoring point for staircase handrails to the wall.
The applicable subheading for wall rail brackets will be 8302.41.6080, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other. The rate of duty will be 3.9 percent ad valorem.
The knuckles are made of steel. They are decorative in nature and are secured with screws to the balusters. You indicate that the shoes are made of either steel or aluminum. The shoes are screwed to the floor and are used to secure the balusters.
You propose classification of the knuckles and shoes in subheading 8302.41.6080, HTSUS which provides for Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other. However, this office disagrees with your proposal. HQ H022190 (2009) determined that balustrades are “structures.” The shoes and knuckles are accessories for the balustrade structure, not the building, and therefore do not meet the exemplars of heading 8302.
The applicable subheading for the steel knuckles and shoes will be 7326.90.8688, HTSUS, which provides for other of iron or steel, other, other…other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the shoes if made of aluminum will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other. The rate of duty will be 2.5 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 7308.90.9590, 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 7308.90.9590, HTSUS, listed above.
Products of China classified under subheadings 4418.99.9095, 8302.41.6080, 7326.90.8688 and 7616.99.5190, HTSUS, unless specifically excluded, are subject to the additional 10 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 subheadings 4418.99.9095, 8302.41.6080, 7326.90.8688 and 7616.99.5190, 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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division