CLA-2-94:OT:RR:NC:N4:433
Chad C. Schulz
Import Controller
Menard, Inc.
5101 Menard Drive
Eau Claire, WI 54703
RE: The tariff classification of hammock tree straps, a campfire ring, a shelving unit and a hanging rack from China.
Dear Mr. Schulz:
In your letter dated October 2, 2013 and received by the National Commodity Specialist Division on October 18, 2013, you requested a tariff classification ruling.
Item number 272-2784 is a pair of hammock tree straps. Each strap measures 2-inches in width by 10-feet in length, and is constructed of black polyester strapping. The hammock tree straps are designed to hang a 2-point hammock from a tree without having to drill anchors into the tree by wrapping the straps around the tree trunk. The hammock tree strap kit also includes two outdoor plated S-hooks to attach the straps to the O-rings of the hammock.
The applicable subheading for the hammock tree straps will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7% ad valorem.
Item number 618-0206 is a 36-inch steel campfire ring. The item is constructed from steel, features high temperature back paint, and has a decorative deer cutout design.
The applicable subheading for the campfire ring will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Stoves, ranges, grates (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Other appliances: Other, including appliances for solid fuel: Other.” The rate of duty will be free.
Item number 211-5485 is a floor standing shelving unit. The shelving unit is constructed from powder coated steel and has four adjustable shelves. It is stated, that, this versatile shelving unit is the perfect storage unit from your pantry to your garage.
The applicable subheading for the shelving unit will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The rate of duty will be free.
Item number 245-1726-11 is a bin hanging parts rack. The item accommodates an assortment of parts and supplies. The item consist of a steel frame and has three large and eight small plastic bins. Each bin is capable of being removed from the rack. The large bins are 5.75-inches wide by 9.25-inches deep by 5-inches high, and the small bins are 4-inches wide by 6.25-inches deep by 3-inches high. It is stated that the rack can hang on either side of most tool cabinets, and assembles quick and easy with rivet type design.
At this time we are unable to rule upon the bin hanging parts rack, as additional information is required. Upon submission of the additional information, this office will issue a binding ruling. Please furnish the following information: descriptive and technical literature, marketing and advertising literature, instruction and assembly sheets, and a material breakdown sheet of the rack by composition, weight of each material and cost of each material. Further, provide details on the function and use of the rack to include whether or not the rack can be directly affixed to walls.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division