CLA-2-94:OT:RR:NC:N4:433
Cindy Ingels
REHAU Automotive LLC
1501 Edwards Ferry Road NE
Leesburg, VA 20176
RE: The tariff classification of a rack component from China.
Dear Ms. Ingels:
In your letter dated February 28, 2020, you requested a tariff classification. In lieu of samples, illustrative literature and a product description were provided.
Item 1, identified as the “heavy duty drawer slide,” is a cold rolled steel frame drawer slide mechanism with steel ball bearings. The drawer slide is designed for installation on a floor standing industrial automotive steel storage rack. Once mounted, the horizontal frame of the drawer slide allows for the placement and storage of automotive bumpers awaiting assembly. Hardware is included for assembly of the drawer slide onto the automotive rack.
You request classification of the heavy duty drawer slides in subheading 8302.42.00 or 8302.49.6085, Harmonized Tariff Schedule of the United States, (HTSUS). This office disagrees.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.
The ENs to heading 8302 state: “This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however extend to goods forming an essential part of the structure of the article, such as window frames or swivel devices for revolving chairs.”
Upon review of the explanatory notes above, this office finds that the heavy duty drawer slides are more than accessory mountings and fittings. They are an assembly of slides and a frame that connect to a heavy duty rack and provide a base on which to set automobile parts. As such, the heavy duty drawer slides are an essential part of the floor standing rack and do not meet the terms of heading 8302.
The ENs to Chapter 94 of the HTSUS, “Parts,” state: “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”
The drawer slide is a dedicated article identifiable by a specific shape or specific feature as being designed solely or principally for a floor standing automotive rack in-so-much as the drawer slide itself is an integral, constituent or component part. The drawer slide would be considered parts of furniture if joined or connected to the finished article, in-so-much as that without the drawer slide, the automotive rack loses its identity, structure, support, and functionality.
The heavy duty drawer slide is a dedicated component part of an automotive rack and is not more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for the subject merchandise will be 9403.90.8041, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: Other.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9403.90.8041, 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 9403.90.8041, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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 Section 301 trade remedy, 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.
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.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division