CLA-2-73:OT:RR:NC:N1:121
Autumn M. Oliver
International Receiving Customs Compliance Manager
Lifetime Products
P.O. Box 160010
Clearfield, UT 84016
RE: The tariff classification of a hardware set from China
Dear Ms. Oliver:
In your letter dated February 28, 2020 you requested a tariff classification ruling. A sample of the fastener set you sent has been examined and will be returned as requested.
The product under consideration is described as a “Hardware Kit”, item number 1195506, which is for the assembly of the Lifetime Adventure Clubhouse Swing Set. The hardware kit is made up of five blister packs which contains the required hardware used in each specific assembly step for the swing set. Included in the kit are 162 steel bolts, 167 steel nuts, and 88 steel washers. All the bolts included in the hardware kit are of various lengths, have round heads, and measure 6 millimeters or more in diameter. Also included in the kit are four plastic end caps, two steel allen wrenches, one steel allen key bit, one phillips head bit and a plastic bag containing six swing pendulums. The swing pendulums are made of metal clips with plastic spacers. In addition to the five blister packs, the hardware kit includes a spare parts bag containing one spare of each style washer, nut, and bolt.
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 2 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
In this case, we find that the steel bolts, which predominate by quantity and function imparts the essential character to the set. As such, the set is classified by application of GRI 3(b), according to the metal bolts.
The applicable subheading for the round head steel bolt will be 7318.15.2055, HTSUS, which provides for Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Bolts and bolts and their nuts or washers entered or exported in the same shipment: Having shanks or threads with a diameter of 6 mm or more: Other: With round heads: Other. The duty rate will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7318.15.2055, 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 7318.15.2055, 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 at https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division