CLA-2-73:OT:RR:NC:1:117
William T. Gould
Tom Gould Customs Consulting, Inc
3807 Sierra Highway, Suite 6
PMB 4617
Acton, CA 93510-1256
RE: The tariff classification of restroom compartments from Mexico
Dear Mr. Gould:
In your letter dated June 27 2011 you requested a tariff classification ruling on behalf of your client, American Specialties, Inc. (ASI).
The products your client are proposing to import are restroom compartments described as packaged in kits ready for assembly and installation. Each kit is packaged with all the components necessary to build the finished compartments, including all partitions, hardware and trim items. The ASI partition kits are described as having the main components, the partitions, composed of either steel (stainless steel or powder coated steel), or of various plastics.
General Rules of Interpretation (GRI) 2(a), Harmonized Tariff Schedule of the United States, (HTSUS) reads as follows: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The restroom compartment partition kits will be classifiable in accordance with GRI 2 (a).
The applicable subheading for the steel restroom partition kits will be 7308.90.9590, 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.
You suggested classification of the plastic restroom compartment kits in subheading 3925.20.0091 HTSUS which provides for builders’ ware of plastics, not elsewhere specified or included: doors, windows and their frames and thresholds for doors, other. We believe the plastic compartment kits are more than simply doors, and their frames and thresholds and are correctly classifiable in 3925.90.0000 HTSUS.
The applicable subheading for the plastic restroom partition kits will be 3925.90.0000, HTSUS, which provides for builders ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 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 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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division