CLA-2-83:OT:RR:NC:N5:121
Eliza Concannon
Laufer Group International
1301 West 22nd Street, Suite 212 Oak Brook, IL 60523
RE: The tariff classification of a curtain rod bracket from an undetermined country of origin
Dear Ms. Concannon:
In your letter dated September 28, 2023, you requested a tariff classification ruling on behalf of House of Atlas, LLC.
The merchandise under consideration is described as SwiftSetTM Easy Install curtain rod brackets. The bracket is made of steel and includes an aluminum support component, and mounting hardware. The metal bracket will be either nailed or screwed into a wall and is designed to hang and support a curtain rod. You state these brackets are imported as a replacement part for a curtain rod complete kit. They are packaged for retail and sold as a set of parts to be used during the installation of a curtain rod.
The applicable subheading for the SwiftSetTM Easy Install curtain rod bracket will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
If the subject curtain rod bracket has a country of origin of China, then pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, unless specifically excluded, they 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 8302.50.00000, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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