CLA-2-83:OT:RR:NC:N1:121
John M. Strough
Mohawk Global Logistics Corp.
123 Air Cargo Road
North Syracuse, NY 13212
RE: The tariff classification of an aluminum kneeler pad bracket from China
Dear Mr. Strough:
In your letter dated September 4, 2019 you requested a tariff classification ruling on behalf of your client, Mardek LLC.
The merchandise under consideration is described in your request as a “bracket part that will be used as a hinge point for the kneeler pad on a church pew.” Based on the description and photographs provided, the bracket is made of A380 cast aluminum and is 5 inches long by 1.25 inches wide by 0.40 inches thick. In the center of the bracket are three 0.219 inch diameter holes for mounting screws to mount the bracket to each end of a pew near the floor. Attached to both ends of the bracket are two vertical metal pins; the lower pin is used as the pivot point for the kneeler while the upper pin is covered with rubber to act as a bumper for the kneeler when it is folded upward and out of the aisle between each pew. When installed, the brackets will support a kneeler along the length of the pew.
The applicable subheading for kneeler pad bracket will be 8302.42.3065, 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: Other, suitable for furniture: Of iron or steel, of aluminum or of zinc; Other. The duty rate will be 3.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.42.3065, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8302.42.3065, 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 on 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division