CLA-2-76:OT:RR:NC:N1:113
Mr. Serge Beauchemin
Garant GP
375 Chemin St-Francois West
St-Francois, Quebec G0R 3A0 Canada
RE: The tariff classification of a Roof Rake Hardware Kit made in China
Dear Mr. Beauchemin:
In your letter dated February 9, 2015, you requested a tariff classification ruling. A sample, an instruction sheet and advertising/marketing literature for the subject hardware kit were submitted for our review.
The merchandise under consideration is identified in your letter as the Roof Rake Hardware Kit, item number 82776. You indicated that the subject hardware kit will be made in China and will become a component for the snow roof rake manufactured in Canada. The Roof Rake Hardware Kit will also be sold as a replacement part for the snow roof rake. The hardware kit consists of 4 steel bolts, 1 square nut, 3 nylon locknuts, 1 lock washer, 3 spring buttons and 2 aluminum braces. Each brace measures approximately 15¼ inches in length by ¾ inch in width. One end of the brace will be attached to the extension pole of the roof rake and the other end of the brace will be secured to the poly head of the roof rake. The function of the braces is to reinforce the poly head. The bolts, nut, locknuts, lock washer, spring buttons and braces that comprise the Roof Rake Hardware Kit will be packaged together in a clear plastic bag ready for retail sale prior to importation into the United States.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
The Roof Raking Hardware Kit, in our opinion, meets the criteria for sets as the terms are defined. Having determined that the subject items constitute a set for tariff classification purposes, we must decide the essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. Based on the function of the aluminum braces to support the poly head of the snow roof rake, the braces impart the essential character of the set. Accordingly, the set is classified under heading 7616, HTSUS, which is the heading that applies to the aluminum braces.
The applicable subheading for the Roof Rake Hardware Kit, item number 82776, will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 percent ad valorem.
You have asked whether the replacement parts are subject to antidumping duties or countervailing duties (AD/CVD). 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://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Ann Taub at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division