CLA-2-83:OT:RR:NC:N1:121
Matthew Link
Valro Manufacturing Ltd.
3 The Grove, Parkgate Industrial Estate Knutsford WA16 8XP United Kingdom
RE: The tariff classification of a steel mounting for a building from China or the United Kingdom
Dear Mr. Link:
In your letter dated June 9, 2023, you requested a tariff classification ruling.
The merchandise under consideration is a mounting identified as CX-TN01 Fixture. It is designed to attach waterproof sheeting to an underground structure such as a tunnel or basement wall. The disk-shaped fixture has a mounting hole in the center and measures 80 mm in diameter by 6 mm in thickness. It consists of an outer layer of thin galvanized steel or stainless steel sheet metal and an inner layer of molded polyethylene or polypropylene plastic. The edge of the sheet metal is crimped to hold the plastic inner layer in place. The outer side of the sheet metal is coated with heat-reactivatable or hot-melt adhesive. The fixture is designed so that the inner plastic layer can deform or stretch to meet a rough or uneven wall surface, while keeping the metal upper part flat at all times. When in use, the fixture is mounted to a wall and waterproof sheeting is positioned over the fixture, covering it entirely. An induction heating tool is used to locate the fixture and rapidly heat the metal upper component, thus activating the adhesive coating and bonding and sealing it to the back side of the waterproof sheeting.
The CX-TN01 Fixture is composed of different components (base metal and plastic) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. If no essential character for the composite good can be determined, then Rule 3(c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration. This office finds that no essential character can be determined for this fixture. The metal component provides the structure of the item, while the plastic component functions to properly set the fixture to any uneven surface. In this particular case, the heading for the base metal component appears last in numerical order and as such the CX-TN01 Fixture will be classified in the heading that provides for base metal mountings, fittings, and similar articles suitable for buildings.
The applicable subheading for the CX-TN01 Fixture will be 8302.41.6080, Harmonized Tariff Schedule of the United States (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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.41.6080, 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 8302.41.6080, 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, including information on exclusions and their effective dates, 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.
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