CLA-2-76:OT:RR:NC:N1:116
Ms. Kim A. Skaggs
Hussmann Corporation
12999 St. Charles Rock Road
Bridgeton, Missouri 63044
RE: The tariff classification of price tag moldings from Mexico
Dear Ms. Skaggs:
In your letter dated October 4, 2021, you requested a tariff classification ruling.
The products to be imported are identified as price tag moldings (PTM). These profile shapes, which measure 1.5 inches in width and 48 inches in length, are mounted on refrigerator display case shelves to hold price tags. Part number 0114765 is made from type 6063-T6 aluminum alloy while Part number 0464754 is made from Acrylonitrile Butadiene Styrene (ABS) plastic. You indicate that both parts have been extruded and are imported in a ready to use condition.
In your request, you suggest that the shelf price tag moldings are classified within subheading 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof: parts: other: other: other: other. However, it is a long-standing CBP practice to define “parts” within the meaning of the HTSUS using the following two tests:
It must be an “integral, constituent, or component, without which the article to which it is to be joined could not function as such article” to be a part of an article (United States v. Willoughby Camera Stores, Inc.).
An “imported item dedicated solely for use with another article is a ‘part’ of that article within the meaning of the HTSUS” (United States v. Pompeo).
In reviewing the information provided, the moldings are not an integral component of the refrigerator, nor are they solely used with refrigerators. They are placed on shelves for the purpose of holding price tags. Accordingly, the moldings are not parts of a refrigerator and are therefore, excluded from heading 8418. We find that the moldings are essentially profiles made from plastic and aluminum.
The applicable subheading for the ABS molding will be 3916.90.5000, HTSUS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: other: other. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the aluminum molding will be 7604.29.1010, HTSUS, which provides for aluminum bars, rods and profiles: of aluminum alloys: other: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter. The general rate of duty will be 5 percent ad valorem.
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 plastic price tag molding, contact National Import Specialist (NIS) Christina Allen at [email protected]. If you have any questions concerning the aluminum price tag molding, contact NIS Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division