CLA-2-94:OT:RR:NC:N4:463
Bisnca M. Redeschi
Wip USA Corp.
8337 Via Serena
Boca Raton, FL 33433
RE: The tariff classification of a height-adjustable plastic leg from China
Dear Ms. Redeschi:
This ruling is being issued in response to your letter dated March 26, 2024, requesting a tariff classification determination for a height-adjustable plastic leg. In lieu of samples, a picture and a product description were provided.
The subject article is a height-adjustable plastic leg, part TA160, that will be used in the manufacture of kitchen cabinets. The part is described as extending from approximately 4.1" to 6.1" (105 mm to 155 mm) and is made of non-reinforced, non-laminated PVC plastic. The leg will be sold to a kitchen cabinet manufacturer and is made in China. See image below:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
This office has determined that the subject article will be classified in subheading 9403.99, HTSUS, as a plastic furniture part. In arriving at this classification, the alternate classification of HTSUS subheading 3926.30 (plastic furniture fitting) was considered and ruled out, as it was determined that the subject article is not within the construct of subheading 3926.30, HTSUS, and is within the construct of subheading 9403.99, HTSUS.
The applicable classification for the height-adjustable plastic leg, part TA160, will be subheading 9403.99.4080, HTSUS, which provides for "Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Other: Other." The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.99.4080, 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, 9903.88.03 in addition to subheading 9403.99.4080, 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.
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 internet 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 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. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division