CLA-2-73:OT:RR:NC:N4:422
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of safety gates from China
Dear Ms. Cumins:
In your letter dated March 19, 2020, on behalf of your client, SUMR™ Brands, you requested a tariff classification ruling. Pictures of the subject gates were also submitted along with your ruling request.
The items concerned are four styles of juvenile safety gates, item #’s 27950, 27990, 27070Z/27070A and 27980/27800. All of the safety gates contain steel frames with either wood or metal vertical bars. The function of the safety gates is to restrain a child within a room of a home.
The first gate, item #27950, consists of a steel frame, three steel extension frames with steel vertical bars, and a wooden door with wooden vertical bars. A door is located within the center of the gate which allows one to walk through the gate without having to move the entire item. The door features an integrated handle. All of the bars are evenly spaced and are parallel to one another. The gate is 30 inches tall and can be adjusted to accommodate entrances, stairs and doorways of varying widths, ranging from 36 inches to 60 inches wide. The gate can be positioned and installed between doorways using the pressure mounted tension bolts, or at the top or bottom staircase using the stairway installation kit which is included with the gate.
The second gate, item #27990, consists of a steel white frame, two steel white extension frames with steel white vertical bars, and an arched wooden door with wooden vertical bars. A door is located within the center of the gate which allows one to walk through the gate without having to move the entire item. The door features an integrated handle. All of the bars are evenly spaced and are parallel to one another. The gate is 30 inches tall and can be adjusted to accommodate entrances, stairs and doorways of varying widths, ranging from 28 ½ inches to 42 inches wide. The gate can be positioned and installed between doorways using the pressure mounted tension bolts, or at the top or bottom staircase using the stairway installation kit which is included with the gate.
The third gate, item #’s 27070Z/27070A, consist of a steel frame, three steel extension frames with steel vertical bars, and an arched wooden door with wooden vertical bars. A door is located within the center of the gate which allows one to walk through the gate without having to move the entire item. Both item numbers feature a door with integrated handles. All of the bars are evenly spaced and are parallel to each other. Both gates are 32 inches tall and can be adjusted to accommodate doorways of varying widths ranging from 36 inches to 60 inches wide. Both gates can be positioned and installed between doorways by using pressure mounted tension bolts.
The fourth gate, item #’s 27980/27800, consist of a steel frame and a sliding barn door made of wood and steel. The door contains vertical steel bars that slide and swing open, which allows one to walk through the gate without having to move the entire item. All of the bars are evenly spaced and are parallel to each other. Both gates are 30 inches tall and can be adjusted to accommodate entrances, stairs and doorways of varying widths ranging from 29 inches to 42 inches wide. Both gates can be positioned and installed between doorways using the pressure mounted tension bolts, or at the top or bottom staircase using the stairway installation kit which is included with the gates.
The safety gates are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The steel accounts for the vast majority of the weight and value for all four safety gates. The essential character of the subject gates is imparted by the steel frame, which is the predominant structural material and allows the items to be installed and adjusted in width. Therefore, the essential character for all four safety gates is the steel frame. In accordance with GRI 3(b), the safety gates will be classified in heading 7323, which provides for Table, kitchen or other household articles and parts thereof, of iron or steel.
The applicable subheading for the four safety gates, items #’s 27950, 27990, 27070Z/27070A and 27980/27800 will be 7323.99.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Other: Other: Other…Gates for confining children or pets. The rate of duty will be 3.4 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 the World Wide Web 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division