CLA-2-39:RR:NC:N2:221 M87516
Mr. Paul Vroman
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of garage accessories from China and Canada.
Dear Mr. Vroman:
In your letter dated October 13, 2006, on behalf of Royal Alliance Inc., Canada, you requested a tariff classification ruling.
The garage system kit includes twenty four sections of 48 inch by 6 inch wall track, seventeen sections of 8 foot wall track, fourteen 4 inch track hooks, fourteen 8 inch track hooks, twelve 8 inch track loops, fourteen 6 inch track curves, eight 18 inch by 12 inch baskets, ten 24 inch by 12 inch baskets and ten pieces of 12 inch square floor tiles. The articles will be used to organize and store the contents of home garages and basements. The floor tiles and 4-inch track hooks are made in Canada. The remaining components are made in China.
The tracks, or wall slats, are interconnecting extruded polyvinyl chloride (PVC) panels, designed to be mounted onto the interior walls of a garage or basement. The panels have a uniform cross section throughout their lengths and have not been drilled, routed or otherwise worked. The grooves in the tracks can accept an array of holders and accessories such as shelves, brackets, baskets, trays, hooks and racks. The grooves facilitate the placement of the accessories in any position and secure the accessories firmly in place.
The track hooks, track loops and track curves are bracket hooks made of steel wire. They are designed to attach to the wall slats and hold articles such as tools, brooms, hoses and ladders. The baskets are made of steel wire and are designed to hold miscellaneous articles such as sports equipment and cleaning supplies.
The flooring consists of molded PVC plastic floor tiles. The tiles are designed to interconnect to form a solid flooring to sit on top of an existing floor or sub-floor. The flooring is not designed for permanent fastening or adhesion to the existing floor and do not connect to the wall slat panels.
You suggest classification as a set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The garage kit is not considered to be a set for tariff classification purposes since the floor tiles do not contribute to the activity of garage storage and organization, and so the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for the PVC wall slats will be 3916.20.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride, other. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the PVC flooring will be 3918.10.1000, HTSUS, which provides for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles… of polymers of vinyl chloride: floor coverings: vinyl tile. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the steel wire baskets will be 7323.99.9060, HTSUS, which provides for table, kitchen, or other household articles and parts thereof, of iron or steel… other: other: not coated or plated with precious metal: other: other, other. The general rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the metal bracket hooks will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases… hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division