CLA-2-73:OT:RR:NC:N1:113
Mr. Patrick C. Findley
Master Distribution LLC
1645 Industrial Parkway
Brunswick, Ohio 44212
RE: The tariff classification of an adjustable corner angle with 2 holes from China
Dear Mr. Findley:
In your letter dated October 21, 2019, you requested a tariff classification ruling on an adjustable corner angle with 2 holes. A catalog page, photographs, a technical drawing and a sample of the corner angle under consideration was provided for our review.
The subject product is identified as an adjustable corner angle with 2 holes, part number 4652. The subject corner angle is made from low carbon steel and is used to attach sections and/or change the direction of strut channels. You stated in your letter that “The part consists of one piece of steel with a slot for adjusting and 2 punched holes in it…The part is manufactured by stamping the part then punching the 2 holes and slot in it prior to plating. Approximate finished part weight = 0.63 lbs.”
You are of the opinion that the subject 2 hole adjustable angle is a “part/accessory to the strut channel system” and suggest classification in subheading 7216.91.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Angles, shapes and sections of iron or nonalloy steel: Cold-formed or cold-finished from flat-rolled products. We disagree. Historically, steel products that have been stamped from flat-rolled products have been classified outside of Chapter 72.
The applicable subheading for the adjustable corner angle with 2 holes, part number 4652, will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 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 7326.90.8688, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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