CLA-2-76:OT:RR:NC:N1:113
Mr. Aaron Bier
Brauner International Corporation
66 York Street, Suite 100
Jersey City, NJ 07302
RE: The tariff classification of the Steady Peg™ from China
Dear Mr. Bier:
In your letter received by our office on September 2, 2016, you requested a tariff classification ruling. Descriptive literature, pictures and a sample were submitted for our review.
The item under consideration is identified in your letter as the Steady Peg™. You have indicated that the item is an anti-tipping device for a stroller. The article consists of a vulcanized rubber tip bottom, four pieces of aluminum tubular body, stainless steel hardware, ABS plastic clamp head, ABS plastic release lever and an elastic velcro strap. In use, when the item is fully extended, one end of the Steady Peg™ is clamped, angled and locked to the side of the stroller. The other end of the Steady Peg™ contains a vulcanized rubber tip bottom which is placed on the ground and prevents the stroller from moving and tipping over when the child is seated in the stroller. To detach the item from the stroller the clamp head is released. The item is fully collapsible and folds, and can be secured together with an elastic velcro strap. The Steady Peg™ measures approximately 2 ½ feet long when fully extended.
The item in question is a composite article that is composed of a vulcanized rubber tip bottom, four pieces of aluminum tubular body, stainless steel hardware, ABS plastic clamp head, ABS plastic release lever and an elastic velcro strap. The rubber, aluminum, stainless steel and ABS plastic components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the rubber, aluminum, stainless steel and plastic components of the Steady Peg™ in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the Steady Peg™ is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character.
EN VIII to GRI 3(b) explains that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods." We must determine whether the rubber, aluminum, stainless steel, or the ABS plastic components impart the essential character to the Steady Peg™ in question. The aluminum predominates by weight and area, and is the most durable portion of the item. The aluminum is the chief structural material and allows the item to function as a Steady Peg™. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In the case of the Steady Peg™, it is the opinion of this office that the aluminum imparts the essential character. Therefore the subject article will be classified as an article of the constituent material of the Steady Peg™ which is aluminum. The Steady Peg™ will be classified in accordance with GRI 3(b) in heading 7616, HTSUS, which provides for other articles of aluminum.
The applicable subheading for the Steady Peg™, will be 7616.99.5090, Harmonized Tariff Schedule of the United States (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.
The aluminum components of the Steady Peg™ in question may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division