CLA-2-94:OT:RR:NC:N4:463
Gina Bliss
KC Store Fixtures
7400 E 12th St
Kansas City, MO 64126-2315
RE: The classification of slatwall store panels from China
Dear Ms. Bliss:
This ruling is being issued in response to your letter dated May 15, 2024, requesting a classification determination for slatwall store panels. In lieu of a sample, pictures, drawings and product descriptions were provided.
Based upon the provided information and subsequent communications, a classification ruling is sought on four slatwall panels identified with part numbers 01103-I, 01104-I, 01123-I, and 01124-I. Slatwall panels are used in a retail environment to display merchandise. They can be wall mounted or used in 4-way displays or other store merchandising fixtures. These 4' x 8' slatwall panels are made of a 3/4" medium density fiber (MDF) substrate with a low pressure laminate (LPL) decorative paper face. Each slatwall has 15 equally spaced horizontal grooves from which shelves, pegs, hooks, signage, etc. can be hung. The grooves are spaced at 3" OC (on center). In order to support heavier shelves and other articles, slatwall panels 01123-I and 01124-I (which indicate "grooved for inserts" in their product description, below) are designed to accept aluminum profile shape inserts, although such inserts are not included with the slatwall panels in their imported condition. The slatwall panels are made in China. See image below:
The slatwalls are described as follows:
. 01103-I: Slatwall, Black LPL, 4' x 8', 3" OC, matte textured finish
. 01104-I: Slatwall, White LPL, 4' x 8', 3" OC, matte textured finish
. 01123-I: Slatwall, Black LPL, 4' x 8', 3" OC, grooved for inserts, matte textured finish
. 01124-I: Slatwall, White LPL, 4' x 8', 3" OC, grooved for inserts, matte textured finish
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.
The classification for the four slatwall panels identified as 01103-I, 01104-I, 01123-I, and 01124-I will be subheading 9403.91.0080, HTSUS, which provides for "Other furniture and parts thereof: Parts: Of wood: 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 9403.91.0080 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 9403.91.0080, 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 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