CLA-2-90:OT:RR:NC:N1:105
Darrell R. Norman
Trans Pacific Logistics LLC
1744 W 166th Street, Suite A
Gardena, California 90247
RE: The tariff classification of a Stair Tread Template from China
Dear Mr. Norman:
In your letter dated April 28, 2021, on behalf of your client, Silv LLC, you requested a tariff classification ruling.
The item under consideration is described as a stair tread template, which is used by a carpenter to measure stair treads while creating templates. The device enables the carpenter to perfectly duplicate the width of the stair tread so the newly cut tread will fit perfectly. The stair tread template consists of two identical parts made of 16 gauge powder-coated steel. Each is 12 inches long and 3 5/16 inches wide. They have a 1 ¼ inch by 2 ¾ inch plate that is attached to the larger piece of the template maker by two threaded nuts with springs and plastic wingnuts.
In operation, the carpenter will cut a 1 x 2 board (not included) approximately 3 inches shorter than the width of the stairwell. The user will then insert the 1 x 2 board into both templates, between the two bolts. They will slide the two 12 inch sides of the template against the two walls of the stairwell. Once in place and fitted at the correct width of the stair tread, the user tightens the wingnuts, which holds the 1 x 2 board tight and fitted to accurately duplicate the template of the stair tread. They then remove the template from the stairs and use it to measure the replacement stair tread.
The applicable subheading for the Stair Tread Template will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: Other drawing, marking-out or mathematical calculating instruments: Other: Other.” The general rate of duty will be 4.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9017.20.8080, HTSUS, unless specifically excluded, are subject to an 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 9017.20.8080, 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, including information on exclusions and their effective dates, 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 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division