CLA-2-82:OT:RR:NC:N1:118
Mr. Jon Cagle
Logistics Coordinator
Home Decorators Collection
8920 Pershall Road
Hazelwood, MO 63042
RE: The tariff classification of a replacement hardware packet from China.
Dear Mr. Cagle:
In your letter dated October 1, 2008, you requested a tariff classification ruling on behalf of HD Direct, LLC dba Home Decorators Collection.
The item has been described as a replacement hardware packet for a wooden wine rack (item 6055810820). The items are packaged together and are supplied as a replacement packet when the packet is missing from the original packaging. The packet contains the following items:
93 - wooden dowels
30 - 1?” steel wood screws
4 - ¾” steel wood screws
5 - 1½” steel Allen head machine screws
9 - 2” steel Allen head machine screws
14 - wood head hole covers for screws
1 – metal Allen wrench
2 – plastic brackets for safety wall mount
4 – plastic drywall anchors for safety wall mount
1 – plastic loop fastener for safety wall mount
The applicable subheading for the replacement hardware packet for the wooden wine rack (item 6055810820), containing the items noted above will be 8204.11.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives and extensions; base metal parts thereof: hand-operated spanners and wrenches, and parts thereof: nonadjustable, and parts thereof: other (including parts). The rate of duty will be 9% ad valorem.
For classification purposes, this item was considered a set. Inasmuch as there was no essential character to this set, the set was classified pursuant to General Rules of Interpretation (GRI) 3(c). Consideration was given to classifying the replacement hardware packet within subheading 8302.42.6000, HTSUS, as you suggested. However, none of the components included in the packet fit the description of “base metal mountings, fittings and similar articles” of heading 8302. Accordingly, the set cannot be classified within heading 8302.
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 http://www.usitc.gov/tata/hts/.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division