Customs Ruling NY N305637 - The classification and application of the 301 trade remedy of a window hardware display board from China

search within category:where physical possession required, when goods bailment. BMW NA points statutory language same condition drawback place 1985, when Customs issued C.S.D. 85-52 (Aug. 16, 1985). That provision, 19 U.S.C. § 1313(j)(2), provided goods “possession party claiming drawback.” As explained above, CBP has consistently interpreted language mean owner goods retains dominion control over goods while goods entrusted another, bailee, bailee, FTZ operator has any rights goods beyond bailee.

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NY N305637
Aug 27, 2019

Type : Classification • HTSUS : 9811.00.60

CLA-2-83:OT:RR:NC:N1:121

Lesa Hubbard
JCPenney
6501 Legacy Dr.
Plano, TX 75024

RE: The classification and application of the 301 trade remedy of a window hardware display board from China

Dear Ms. Hubbard:

In your letter dated August 5, 2019 you requested a classification ruling.

The merchandise under consideration is identified as product number 9050, Lollipop Display Unit. According to your request, this article is a window hardware display board and is designed to be mounted to a display wall. It is used for display purposes at U.S. stores selling curtain rods with attached finials. The display unit measures 16.5” W x 4” D x 6.75” W (without the finials) or 15” W (with finials). The rods are made of iron or steel and have different styles of finials made of acrylic, plastic or metal. The length of each rod is between 2.75” - 3.5”, depending on the brand and display board. The length of an average curtain rod for sale to the consumer is 28” – 48”. The length of the display rods precludes their use as a full window curtain rod. The samples are not functional and serve no purpose aside from display purposes.

The applicable subheading for the curtain rod sample display will be 8302.41.6050, Harmonized Tariff Schedule of the United States (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, for curtains, draperies and window shades. The rate of duty will be 3.9 percent ad valorem. The samples are not marked. However, they are of a length that is not functional as a curtain rod and they have been permanently affixed to the display board, and are thus considered to be otherwise treated so as to be unsuitable for sale or use otherwise than as a sample. The samples will be displayed in stores for the purpose of soliciting sales. Therefore, based on the information provided, the nature of the product qualifies the merchandise as being properly classified in 9811.00.60.

The applicable subheading for product number 9050, Lollipop Display Unit will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be Free. 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). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 8302.41.6050, HTSUS, unless specifically excluded, are subject to the 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 8302.41.6050, HTSUS, listed above. However, those additional duties do not apply for goods properly entered under 9811.00.60.

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).

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