CLA-2-83:OT:RR:NC:N1:121
Mr. Gary Bailey
Space Pro USA Inc.
10130 Perimeter Parkway, Suite 200
Charlotte, NC 28216
RE: The tariff classification of a telescopic post, closet rod, shoe rack, pants rack and closet organizer kit from China
Dear Mr. Bailey:
In your letter dated July 9, 2012, you requested a tariff classification ruling.
The merchandise under consideration is a telescopic post, a closet rod, a shoe rack and a trouser rack, which are all imported separately and designed exclusively for use in Flex Modular Closet Furniture Systems. Also under consideration is a complete closet organizer kit.
Model number 2632-3000-SC-US, identified as a “Flex Telescopic Post,” is a floor to ceiling telescopic post which is used as the anchor point for the entire flex modular closet system. It is made of two lengths of steel that telescope into each other and features slots punched every 50 mm along its length that enable an individual to hang brackets for shelves, drawers, rods, etc. Also included is an adjustable steel foot and plastic foot button for placement on the floor or ceiling.
Model number 2684-XX-US is identified as a “Flex Telescopic Pull Down Closet Rod.” It includes aluminum rods, plastic joining pieces, two spring mechanisms with plastic housings and two steel brackets for mounting to the Flex Post. It has a pull-down feature that enables garments to be hung higher than with a standard rod, thereby maximizing closet space. It is also useful for individuals in wheelchairs that need to pull the closet rod down to a more manageable height.
Model number 2694-SC-US is identified as a “Flex Shoe Rack.” It is a steel wire shoe rack incorporating two slanted wire inserts, support bars, shelf brackets and end caps.
Model number 2681-SC-US is identified as a “Flex Pants Rack.” It is steel rack that mounts horizontally from the flex posts by means of two included brackets. It incorporates a U-shaped outer frame that supports ten separate steel bars. Each bar, designed to hang an individual pair of pants, includes several small rubber rings to prevent the garment from slipping.
Model number 2939-T-KIT-US, identified as a “Closet Organizer Kit,” is a complete space organization kit designed for use in closets measuring from 6 feet 9 inches to 10 feet 5 inches in width. The kit includes one Flex standard two drawer kit including brackets, three Flex standard shelves, three Flex telescopic closet rods and three pairs of Flex shelf brackets.
The applicable subheading for the Flex Telescopic Pull Down Closet Rod will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The duty rate will be 3.9 percent ad valorem.
The applicable subheading for the Flex Shoe Rack and the Flex Pants Rack will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
The applicable subheading for the Flex Telescopic Post and the Closet Organizer Kit 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.
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/.
The merchandise in question, namely the Flex Telescopic Pull Down Closet Rod that incorporates aluminum rods, may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division