CLA-2-73:OT:RR:NC:N1:121
Angie Courteau
La-Z-Boy Casegoods, Inc.
240 Pleasant Hill Rd. Hudson, NC 28638
RE: The tariff classification of steel assembly hardware sets from Vietnam
Dear Ms. Courteau:
In your letter dated April 4, 2023, you requested a tariff classification ruling for five different sets of hardware to be used to assemble specific La-Z-Boy furniture.
The first set under consideration is identified as item RP76-065-007. It includes four 5/16” x 3-1/2” bolts, two 5/16” x 2” bolts, four 5/16” nuts, ten 5/16” flat washers, ten 5/16” lock washers, one 4 mm allen wrench, and one 12 mm combination open-end and box wrench. The bolts have socket heads allowing them to be torqued by their head. According to the Informed Compliance Publication Fasteners of Heading 7318, “The term socket screw refers to fasteners with recessed holes in the head design. The hollow indentation in the head may be in the shape of a hex, square or other form.” Accordingly, the bolts in this item are classified as socket screws. You state this hardware set is used for assembling finished dining chairs, item numbers 75-065 and 76-065.
The second set under consideration is identified as item RP090-1140-007. It includes eight 1/4” x 1-3/8” bolts, six 1/4” x 2” bolts, fourteen 1/4” lock washers, fourteen 1/4” flat washers, and one 4 mm allen wrench. The bolts have socket heads allowing them to be torqued by their head. According to the Informed Compliance Publication Fasteners of Heading 7318, “The term socket screw refers to fasteners with recessed holes in the head design. The hollow indentation in the head may be in the shape of a hex, square or other form.” Accordingly, the bolts in this item are classified as socket screws. You state this hardware set is used for assembling a finished console table, item number 090-1140.
The third set under consideration is identified as item RP95-300-001. It includes eight 5/16” x 88 mm threaded rods with slotted heads, eight 5/16” curved slotted washers, and one 12 mm combination open-end and box wrench. After examination of the photographs of the eight 5/16” curved slotted washers, it is determined that they are a type of wedge nut. Each has a freely rotating nut attached to a flat piece of metal angled at both ends which allows it to anchor in place. You state this hardware set is used for assembling the side rails to the headboard and footboard of a sleigh bed item number 95-150.
The fourth set under consideration is identified as item RP860-744-001. It includes twelve 5/16” flat washers, twelve 5/16” lock washers, twelve 5/16” x 38 mm bolts which have socket heads, one 4 mm allen wrench, four 5/16” x 88 mm threaded rods which have slotted heads, four 5/16” curved slotted washers, and one 12 mm combination open-end and box wrench. After examination of the photographs of the four 5/16” curved slotted washers, it is determined that they are a type of wedge nut. Each has a freely rotating nut attached to a flat piece of metal angled at both ends which allows it to anchor in place. You state this hardware set is used for assembling finished trestle tables, item numbers 860-744 and 860-745.
The fifth set under consideration is identified as item RP863-910-005. It includes eight 5/16” hex nuts, eight 5/16” lock washers, eight 5/16” flat washers, and one 12 mm combination open-end and box wrench. You state this hardware set is used for assembling a finished coffee table, item number 863-910.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the subject hardware sets to be a set for tariff classification purposes.
You proposed that items RP76-065-007, RP090-1140-007 and RP860-744-001 are appropriately classified under 8204.11.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Hand-operated spanners and wrenches, and parts thereof: Nonadjustable; Other.” Additionally, you proposed that items RP95-300-001 and RP863-910-005 are classified under 8204.11.0030 HTSUS, which provides for, “Hand-operated spanners and wrenches, and parts thereof: Nonadjustable; Open-end, box and combination open-end and box wrenches.” We disagree. You suggested, “each component plays a vital role in the proper assembly of the respective finished unit, and the unit will not function as intended if not properly assembled. The wrenches that are included are of equal importance, as the bolts and nuts cannot be torqued and tightened properly without these tools.” However, you also stated that each of these sets of hardware are “used for the assembly of specific furniture items” and that each set “includes the exact number of pieces necessary to assemble its respective unit.” Because it is the fasteners that makes each set specific for the completion of a specific piece of furniture, it is the opinion of this office that it is the collection of the fasteners (and their specific size, type, and quantity) that provides the essential character of each set.
In the case of RP76-065-007, we find that the four 5/16” x 3-1/2” socket screws provide the essential function and impart the essential character to the set; in the case of RP090-1140-007, we find that the eight 1/4” x 1-3/8” socket screws provide the essential function and impart the essential character to the set; in the case of RP95-300-001 and RP860-744-001, we find that eight 5/16” curved slotted washers provide the essential function and impart the essential character to each set; in the case of RP863-910-005, we find that the eight 5/16” hex nuts provide the essential function and impart the essential character to the set. As such, each set is classified by application of GRI 3(b), according to the item which provides the essential function.
The applicable subheading for RP76-065-007 and RP090-1140-007 will be 7318.15.8045, HTSUS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: other screws and bolts, whether or not with their nuts or washers: other: having shanks or threads with a diameter of 6 mm or more: other: socket screws: other. The general rate of duty will be 8.5% ad valorem.
The applicable subheading for RP95-300-001, RP860-744-001, and RP863-910-005 will be 7318.16.0085, HTSUS, which provides for Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts, Other: Other. The general duty rate will be free.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division