CLA-2-83:OT:RR:NC:N1:121
Eileen V. Family
Geodis, USA
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of steel ornaments; cast iron knuckles; steel weld tabs, mounting plates, and base plates; and steel decorative bar stock from China and other potential countries of origin
Dear Ms. Family:
In your letter dated April 3, 2019, you requested a tariff classification ruling on behalf of King Architectural Metals.
The products under consideration are steel ornaments; cast iron knuckles; steel weld tabs, mounting plates, and base plates; and steel decorative bar stock. You indicate in your letter that the proposed countries of origin may be subject to change.
The first article is described as item # 14-L6034, Steel Ornament “Leaf”. The leaf made of cast steel. It is 4 ¾ inches long, 4 1/8 inches wide and weighs .62 pounds. There are also two additional styles of “leaf” configurations that may have different dimensions. You state these articles can be used “in the fabrication of gates, railings, window grills, furniture, home décor, art, etc.” You submitted photos of the leaf being used as a decorative ornament on an outdoor lighting fixture and on a decorative metal object.
The applicable subheading for the Steel Ornament “Leaf” will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other. The rate of duty will be free.
The next article is described as item # 45-683-12, Cast Iron Ornament “Bushing” or “Knuckle”. It is 1 ¾ inches high, 1 ½ inches wide and weighs .40 pounds. You also show two additional styles of different dimensions. You state these articles can be used “in the fabrication of gates, railings, window grills, furniture, home décor, art, etc.” You submitted images of the knuckles being used in a baluster, gate and window grate.
You proposed classification of this article under 8306.29.0000, HTSUS, however, this office notes that in NY Ruling N302455 dated February 22, 2019, CBP classified knuckles as accessories for a balustrade structure as other articles of their constituent metal.
The applicable subheading for item #45-683-12 identified as a cast iron ornament bushing or knuckle will be 7326.90.8688, HTSUS, which provides for Other of iron or steel, Other, Other…Other. The rate of duty will be 2.9 percent ad valorem. If this article is made in China, it may be subject to additional tariffs as indicated below.
The next article is described as item # 44-1, Steel Ornament “Weld Tab” or “Decorative Mounting Plate”. It is 3 and 7/16ths inches high, 2 inches wide and weighs .12 pounds. You state this article can be used “in the fabrication of gates, railings, window grills, furniture, home décor, art, etc.” You also indicate there are additional styles and sizes of the weld tab/decorative mounting plate. You submitted images of the weld tabs and mounting plates mounting a balcony balustrade to a building.
You proposed classification of this article under 8306.29.0000, HTSUS, however, these weld tabs/decorative mounting plates are not wholly ornamental. Rather they function to mount articles to a building, therefore they will be classified as base metal mountings suitable for buildings.
The applicable subheading for item # 44-1, Steel Ornament “Weld Tab” or “Decorative Mounting Plate” will be 8302.41.6080, HTSUS, which provides for Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other. The rate of duty will be 3.9 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8302.41.6080 or 7326.90.8688, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.41.6080 or 7326.90.8688, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
The next article is described as item # 14-CP005, Steel Ornament “Decorative Mounting Plate” or “Base Plate”. It is 4 inches high and 4 inches wide, weighs 1.08 pounds, and has a square hole in the center. You state this article can be used “in the fabrication of gates, railings, window grills, furniture, home décor, art, etc.” You also indicate there are additional styles and sizes of the decorative mounting plates/base plates including one that has a screw hole in each corner and one that is a square with no holes. You included pictures of the mounting plates/base plates being used to mount articles to the floor or wall and support furniture legs.
You proposed classification of this article under 8306.29.0000, HTSUS, however, these decorative mounting plates/base plates are not wholly ornamental. Rather, they function to mount articles to a building or to furniture, therefore they will be classified as base metal mountings.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The decorative mounting plates/base plates under consideration meet the terms of heading 8302. They are made of base metal, perform a fastening/supporting function and are suitable for use on articles enumerated in the language of the heading. These mounting plates can be used to secure articles to a building or to furniture and could potentially be classified under subheading 8302.41.6080, which provides for mountings and fittings suitable for buildings; or subheading 8302.42.3065, which provides for mountings and fittings suitable for furniture. To determine the applicable subheading for this product we refer to GRI 6, which extends GRI 1-5 to cover classification at the subheading level. Since this article is classifiable under two subheadings in heading 8302, the subheading will be determined by GRI 3. It is the determination of this office that both subheadings are equally specific and the ability of the plates to secure articles to a wall or to secure furniture are of equal importance, therefore the mounting plates will be classified by application of GRI 3(c): the heading that occurs last in numerical order among those of equal consideration. Consequently, decorative mounting plates/base plates, are classified under subheading 8302.42.3065. The applicable subheading for item # 14-CP005, Steel Ornament “Decorative Mounting Plate” or “Base Plate”, will be 8302.42.3065, 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 last article under consideration is described as item # 60-1208-HMRD, Steel Ornament/Ornamental Bar Stock and “Decorative Bar Stock.” You state these articles can be used “in the fabrication of gates, railings, window grills, furniture, home décor, art, etc.” The articles are 8 feet long, ½ inch wide and weigh 6.06 pounds. You also indicate there are additional styles of the decorative bar stock. You included pictures of the bar stock being used as balusters and in a door gate.
At this time we are unable to rule upon item # 60-1208-HMRD, Steel Ornament/Ornamental Bar Stock and “Decorative Bar Stock” as we need additional information. Please provide a sample of the Ornamental Bar Stock and “Decorative Bar Stock”. We understand this article is being imported in lengths of 8 feet, so a part of the 8 feet section will be sufficient. Please provide an actual color photograph of the Decorative Bar Stock, both in its condition as imported and in use. Please also provide the chemical composition by weight; the step-by-step manufacturing process, including whether the article is drilled, punched, swaged, etc.; and describe the principal use of the Decorative Bar Stock. Upon resubmission of the additional information, this office will issue a binding ruling for “Decorative Bar Stock”.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division