CLA-2-73:OT:RR:NC:N1:113
Mr. Chad C. Schulz
Menard, Inc.
5101 Menard Drive
Eau Claire, WI 54703
RE: The tariff classification of rail spindles, folding fences, post caps and rail brackets from China
Dear Mr. Schulz:
In your letter dated April 4, 2013, you requested a tariff classification ruling. Pictures of the subject articles were submitted for our review.
The articles under consideration are identified as rail spindles (item number 171-7498), folding fences (item number 171-3299), post caps (item number 111-4283), rail brackets (item number 112-3246) and gutter worms (item number 158-5110). The articles under consideration are constructed of steel.
The rail spindles are made of .5 inch diameter low carbon steel. Each spindle measures approximately 33 inches in length and is used in a deck railing. The item features pre-drilled holes for quick installation and the screws are included. The folding fences are made of white vinyl coated 16 gauge low carbon steel wire. Each subject fence measures approximately 9 inches in height by 8 inches in width. You indicated in your letter that the fences are used as borders in gardens, flowerbeds, etc. The post caps are made of 304 stainless steel. The caps are placed on top of a fence, deck or porch post. Each post cap measures approximately 3.74 inches in length by 3.74 inches in width by 1.57 inches in height. The rail brackets are made of powder coated carbon steel. The brackets under consideration are used to attach the top and bottom decking rails to post sleeves. The rail brackets are packaged four in a carton with color matched screws. The gutter worms are made of galvanized steel wire with polypropylene bristles. Each gutter worm measures approximately 36 inches in length. You stated in your letter that the gutter worms in question are used to keep leaves and other debris out of the gutters.
The applicable subheading for the rail spindles (item number 171-7498) will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel: other, other, other, other, other. The rate of duty will be free.
The applicable subheading for the folding fences (item number 171-3299) will be 7323.99.9080, 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 rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the post caps (item number 111-4283) will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the rail brackets (item number 112-3246) will be 8302.41.6080, HTSUS, which provides for base metal mountings, fittings and similar articles…other mountings, fittings, and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem.
We require additional information in order to classify the gutter worms (item number 158-5110). Please provide the following information:
Does the gutter worm have a handle? It is not apparent in the diagram. If it has a handle, please circle the area on the diagram where the handle is located. If there is no handle, explain in detail how the gutter worm is used.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division