CLA-2-73:OT:RR:NC:1:117
Ms. Wendy Merritt
GRK Fasteners
1499 Rosslyn Road
Thunder Bay, Ontario
P7E 6W1
Canada
RE: The tariff classification of a deckharness kit from Germany and Taiwan.
Dear Ms. Merritt:
In your letter dated May 7, 2013 you requested a tariff classification ruling.
The product you intend to import is described as a deckharness kit. The kit is composed of multiple components including a steel chain which is named the deckharness, a wood drill bit, screws, U-bolts, hex nuts, washers and steel sleeves. The chain is made of round carbon steel welded links measuring 6mm x 18mm. The chain is fitted at the middle with a plastic plug device which connects two lengths of chain. The length of the entire chain with plug fitting is approximately 39 inches.
The function of the deckharness kit is stated to be as an alternative hold-down device to meet and exceed the prescribed requirements for decks that are supported by an adjacent structure and require a positive attachment to resist lateral loads. It is a deck safety device to increase the load capacity of a deck where needed. The kit will be imported packaged for retail sale in a cardboard box.
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and unless otherwise required, according to the remaining GRIs taken in order.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The deckharness kit consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (deck safety). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. As such, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.
The essential character of a good may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Although each of the items in the kit is necessary to perform the desired task, it is the chain which plays the most significant and active role. The chain comprises the greatest value and greatest weight of the components. Therefore, in accordance with GRI 3(b), we find that the chain is the component which gives the set its essential character.
The applicable subheading for the deckharness kit will be 7315.82.7000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for chain and parts thereof of iron or steel: other chain: other, welded link: of iron or nonalloy steel: over 10 mm in diameter. 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division