CLA-2-94:OT:RR:NC:N4:433
Jeffrey Stapleton
Licensed Customs Broker, Attorney-in-Fact
M.E. Dey & Co., Inc.
700 West Virginia Street, Suite 300
Milwaukee, WI 53204
RE: The tariff classification of modular workstations components from China.
Dear Mr. Stapleton:
In your letter dated September 28, 2018, on behalf of NBF Services LLC, a/k/a National Business Furniture, you requested a tariff classification ruling. Description and illustrative literature were provided.
National Business Furniture will be importing “aluminum connectors” and “aluminum trim pieces” used to assemble modular workstation partitions. You indicate in your ruling request that the connectors and trim pieces will be imported separately to replenish inventory and are available in various sizes to conform to your customer’s work area.
The products under consideration are:
Aluminum extruded connector 180 degree (2-way), is a component used to connect partition panels when it is not necessary to form corners. The connector slides into a channel that already exists in the aluminum frame on the side of a partition panel.
Aluminum extruded connector 90 degree (L-way), is a component used to connect partition panels in a 90 degree configuration, creating a corner for the workstation.
Aluminum extruded connector (4-way), is a component used at the center of a large workstation creating four separate cubicles.
Aluminum extruded connector (start and end post), is a component that is added to the end of a cubicle wall creating a finished surface.
Aluminum extruded end cap trim, is a component that slides into the start and end post connector where a higher partition panel height meets a lower partition panel height.
The Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States, (HTSUS), “Parts,” state: [“This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”] This office is of the opinion that the four aluminum extruded connectors and the aluminum extruded end cap trim are dedicated parts of modular workstation partitions, and are not more specifically provided for elsewhere in the tariff schedule. See Headquarters ruling H265042 dated July 18, 2016.
By application of General Rule of Interpretation (GRI) 1, the subject “aluminum connectors” and “aluminum trim pieces” are classified in heading 9403, Harmonized Tariff Schedule of the United States, (HTSUS), specifically in heading 9403.90.8041, which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: 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 the World Wide Web at https://hts.usitc.gov/current.
The aluminum extruded connectors and end cap trim pieces may be subject to Antidumping (AD) duties 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/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP).
You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9403.90.8041, HTSUS, unless specifically excluded, are subject to the additional 10 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 9403.90.8041, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division