CLA-2-83:OT:RR:NC:N1:121
Chandanie Gunathilake
IPS Corporation
500 Distribution Parkway
Collierville, TN 38017
RE: The tariff classification of a stainless steel outlet box and bracket from Taiwan
Dear Ms. Gunathilake:
In your letter dated June 15, 2022, you requested a tariff classification ruling.
The first product under consideration is identified as the Guy Gray Stainless Steel Mini Ice Maker Outlet Box, IPS PN/Model No. 97150. The mini recessed outlet box is made of 20-gauge stainless steel by the stamping process. The box measures approximately 4 1/8" in width x 4 3/4" in height x 2" in depth and weighs 0.888 lb. You indicated in your letter that PN 97150 is the raw component used to make the Stainless Steel Ice Maker Outlet Boxes. After importation, a faceplate or valve/washers will be added/connected to the outlet box.
The applicable subheading for the Guy Gray Stainless Steel Mini Ice Maker Outlet Box, IPS PN/Model No. 97150, will be 7326.90.8688, Harmonized Tariff Schedule of the United States, HTSUS, which provides for other articles of iron or steel: other…other. The rate of duty will be 2.9 percent ad valorem.
The second product under consideration is identified as a Stainless Steel Pipe Clamp, IPS PN/Model No. 97226. It is a stamped “U” shaped bracket made of 316 stainless steel. The “U” measures .925 inches in height and has an inner width of .835 inches. Each end of the bracket is bent horizontally and has a .25-inch diameter mounting hole allowing the bracket to be mounted to a flat surface. In this application the U bracket is used to secure a valve inside the outlet box.
In your original request you suggested that the U bracket (Stainless Steel Pipe Clamp) may be classified under 7326.90.8688, HTSUS, which provides for Other articles of iron or steel; other…other. We disagree. Heading 7326, HTSUS, is a residual or basket provision which provides for other articles of iron or steel. Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere/in any other heading in the HTSUS. The Explanatory Notes for 73.26 state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” The U bracket would only be classified in heading 7326 if it was determined that the item is not more specifically provided for in any other heading of the tariff. In this case, the U bracket would not be classified in heading 7326. HTSUS, because the article is more specifically provided for in another heading of the tariff (8302).
In this application the U bracket is used to secure a valve in an outlet box, however we note that this is a general-purpose base metal bracket that is suitable for multiple mounting applications, including buildings or cabinets/furniture. Per GRI 1, the U bracket meets the terms of heading 8302. It is made of base metal, performs a fastening/supporting function, and is suitable for use on articles enumerated in the language of the heading, i.e. buildings and furniture. We note that base metal mountings suitable for buildings are classified under 8302.41.60 and base metal mountings suitable for furniture are classified under 8302.42.30. To determine the applicable subheading for this bracket we refer to GRI 6, which extends GRI 1-5 to cover classification at the subheading level. GRI 3(a) instructs that when goods are prima facie classifiable in two or more headings, the heading that provides the most specific description shall be preferred to headings providing a more general description. Since subheadings 8302.41 and 8302.42 each describe the merchandise equally specifically, we then refer to GRI 3(c). Note that GRI 3(b) relates only to mixtures, composite goods and sets and does not apply in this instance. GRI 3(c) provides that when a good cannot be classified by reference to GRI 3(a) or 3(b), it is to be classified in the heading which occurs last in numerical order among those which equally merit consideration. Consequently, this bracket will be classified as a mounting suitable for furniture.
The applicable subheading for the Stainless Steel Pipe Clamp, IPS PN/Model No. 97226 will be 8302.42.3065, 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.
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 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