CLA-2-83:OT:RR:NC:N1:121
Mr. Francisco Javier Reyes Retana
Francisco Javier Reyes Retana C.H.B.
13106 Spivey Drive
Laredo, Texas 78045
RE: The tariff classification of gas springs from Romania and Mexico
Dear Mr. Retana:
In your letter dated October 8, 2012 and received on December 3, 2012, you requested a tariff classification ruling on behalf of Stabilus Inc. The submitted sample will be retained by this office.
The merchandise under consideration is a gas spring designed for use in swivel chairs. The gas spring, also referred to as a pressure cylinder, functions to raise and lower the chair to specific seating heights. It includes the following components: a support can, a pneumatic spring cartridge and a locking washer. You indicated in a phone conversation on December 6, 2012, that the gas spring does not include a swivel mechanism. Although you have not indicated the type of metal, we presume it is made of iron or steel because it attracts a magnet.
Because it is designed solely for use in swivel chairs, you propose that the gas spring be classified in subheading 9401.90.5081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of seats. This office disagrees. Pneumatic cylinders made of iron, steel, aluminum or zinc that are suitable for lifting, lowering, dampening or counterbalancing furniture are provided for in subheading 8302.42.3010, HTSUS. The Explanatory Notes (EN) to the HTSUS may be consulted for guidance as to the correct interpretation of the various HTSUS provisions. EN 83.02 indicates that heading 8302 “covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles).” Consequently, the gas spring, although designed solely for use on swivel chairs, is not precluded from classification in heading 8302, HTSUS. Goods of heading 8302 are “parts of general use” as defined in Note 2 (c) to Section XV. Chapter 94, Note 1(d) excludes “parts of general use” from classification in Chapter 94. Accordingly, the gas spring is precluded from classification in heading 9401, HTSUS.
The applicable subheading for the gas spring will be 8302.42.3010, HTSUS, which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, pneumatic cylinders for lifting, lowering, dampening or counterbalancing. The rate of duty will be 3.9 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 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division