CLA-2-76:OT:RR:NC:N5:113
Dalanda Cobb
BOTA, Inc.
1325 South Colorado Boulevard, Suite B-207 Denver, CO 80222
RE: The tariff classification of mail slot insulators from China
Dear Ms. Cobb:
In your letter dated December 27, 2023, you requested a tariff classification ruling. Descriptions and drawings of the mail slot insulators were submitted for our review.
The product under consideration is identified as an adjustable aluminum framed mail slot insulator. The subject insulator consists of two adjusting upper aluminum brackets with side legs, a lower expanding aluminum bracket, two lower nylon fixed brackets to house the aluminum brackets, three stainless steel screws, two stainless steel set screws, two magnets, three stainless steel springs, two aluminum vertical tapered locks, an aluminum horizontal tapered lock, a steel rod, and a flap comprised of Velcro and polyurea coated ethylene propylene diene monomer (EPDM) foam. You stated that “The principle use of the product is to insulate an existing non-standard sized mail slot cut out by being able to adjust aluminum frames horizontally and vertically. The adjustment occurs by clicking the unit apart vertically and horizontally using slots and tapered locks. The unit is clicked apart to fit the cut out and closes the space from outside air drafts.” The insulator can be adjusted from a minimum width of 10.862 inches to a maximum width of 12.457 inches, and from a minimum height of 1.900 inches to a maximum height of 2.586 inches.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The mail slot insulator is comprised of aluminum, steel, nylon, Velcro, and EPDM foam components that are classified in different headings. Since no one heading in the tariff schedules covers the components of the insulator in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the mail slot insulator is a composite article, we must apply GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. Explanatory Note (EN) VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the aluminum, steel, nylon, Velcro or the EDPM foam component imparts the essential character to the insulator. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the aluminum and steel (metal) components provide insulation to the existing mail slot cut out, and account for the majority of the bulk and weight of the mail slot insulator. Therefore, it is the opinion of this office that the metal components impart the essential character to the composite article. In accordance with GRI 3(b), the mail slot insulator will be classified under a heading which provides for other articles of metal.
We note that the mail slot insulator is composed of more than one metal. Section XV, Note 7 of the HTSUS, states that the classification of articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in the insulator that predominates by weight is aluminum. Therefore, the mail slot insulator will be classified under heading 7616, HTSUS, which provides for other articles of aluminum.
The applicable subheading for the adjustable aluminum framed mail slot insulator will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 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 at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7616.99.5190, 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 7616.99.5190, 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.
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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division