CLA-2-94:OT:RR:NC:N4:433
Gary Charles Bailey
Sales Manager
Space Pro USA Inc.
10130 Perimeter Parkway, Suite 200
Charlotte, NC 28216
RE: The tariff classification of components belonging to the “Relax Modular Furniture System” from China.
Dear Mr. Bailey:
In your letter dated May 8, 2013, you requested a tariff classification ruling. Illustrative literature was provided.
Model number SSR-2305-006-US is described as the Relax side wall bracket kit with end-caps. The bracket is made of aluminum and the end-caps are made of plastic. The stated function and use for this item is a wall mounted support for the Relax shelf or closet rod brackets. This item is imported in single units and only works in conjunction with the adjustable Relax bracket system.
Model SSR-2422-096-US is described as the Relax floor to ceiling stanchion 96-inches. The stanchion (post) is made of aluminum, with zinc die cast bases and adjustable steel feet. The stated function and use for this item is to be one of two posts required to mount all accessories – the post has a channel to accommodate the Relax adjustable bracket. This item is imported in single units and only works in conjunction with the adjustable Relax bracket system.
Model number SSR-2022-048-US is described as the Relax closet rod 1220 mm including fixings. The closet rod is made of aluminum, with extruded plastic inserts and die cast zinc brackets. The stated function and use for this item is a closet rod that fits between two Relax stanchions for hanging garments. This item is imported in single units and only works in conjunction with the adjustable Relax bracket and stanchion system.
Model number SSR-8622-222-US is described as the Relax additional wall support kit 222 mm. The additional wall support is made of aluminum, with a zinc wall fixing bracket. The stated function and use for this item is an additional wall support used in conjunction with the relax stanchions when the consumer is unable to drill into their floor or when additional support is needed for weight bearing. This item is imported in single units and only works in conjunction with the Relax stanchion.
Model number SSR-2121-080-US is described as the Relax floor to wall stanchion 2240 mm. The stanchion (post) is made of aluminum, with zinc die cast bases and adjustable steel feet. The stated function and use for this item is to be one of two posts required to mount all accessories – the post has a channel to accommodate the Relax adjustable bracket. This item is imported in single units and only works in conjunction with the adjustable Relax bracket system.
Model number SSR-2123-048-US is described as the Relax shoe rack 1220 mm. The shoe rack consists of aluminum rods, with an extruded plastic insert and die cast zinc brackets. The stated function and use for this item is a shoe rack that fits between two Relax stanchions for storing shoes. This item is imported in single units and only works in conjunction with the adjustable Relax bracket and stanchion system.
Model number SSR-2454-900-US is described as the Relax 900 mm basket with runners and 2 brackets. The item consists of a steel wire basket, which is set into a sliding frame of aluminum and zinc that connects to the stanchion via a zinc die cast Relax bracket. The stated function and use for this item is a basket that fits between two Relax stanchions for storing items that require more ventilation such as blankets and pillows. This item is imported in single units and only works in conjunction with the adjustable Relax bracket and stanchion system.
Model number 2297-WT-US is described as the Relax bedroom storage kit with 25 mm white shelves. This kit contains: one long shelf, model number not specified; five narrow shelves, model number 2687-550-WT-US; three Relax closet rods including fixings, model number SSR-2022-048-US; three Relax side wall bracket attachment kits with end-caps; and six pairs of Relax shelf brackets, model number SSR-2263-US. This item is packaged in a single retail box and is imported as a complete kit.
The applicable subheading for model numbers SSR-2305-006-US, Relax side wall bracket with end-caps; SSR-8622-222-US, Relax additional wall support kit 222 mm; and SSR-2123-048-US, Relax shoe rack 1220 mm, will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
The applicable subheading for model number SSR-2022-048-US, Relax closet rod 1220 mm including fittings, will be 8302.42.3065, 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, other. The duty rate will be 3.9 percent ad valorem.
The applicable subheading for model numbers SSR-2422-096-US, Relax floor to ceiling stanchion 96-inches; SSR-2121-080-US, Relax floor to wall stanchion 2240 mm; and SSR-2454-900-US, Relax 900 mm basket with runners and two brackets – all of which fall under the category of separately presented elements of unit furniture, will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other.” 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/.
At this time we are unable to rule upon the Relax bedroom storage kit with 25 mm white shelves as no material breakdown by composition (i.e., wood, plastic glass), thickness of each material, weight of each material, and cost of each material was provided. Further provide a bill of materials for the one long shelf and five narrow shelves. Upon resubmission of the additional information, this office will issue a binding ruling for the storage kit.
The goods in question may be subject to Antidumping (AD) orders under case number A-570-967 (aluminum extrusions from China) and Countervailing Duties (CVD) under case number C-570-968 (aluminum extrusions from China). Written decisions regarding the scope of AD orders and CVD related to goods are issued by the Import Administration in the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD or CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 Neil H. Levy at (646) 733-3036 or National Import Specialist Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division