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The tariff classification of deck seat brackets from Canada
Issued November 12, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 868512 (November 12, 1991)
Tariff classification
HTS codes: 8302.50.0000
Headings: 8302
Product description
The merchandise is a metal bracket of carbon steel. It has been pre- drilled, welded and painted in a shape suitable for holding boards to form a deck seat.
CBP rationale
boards to form a deck seat. The applicable subheading for the bracket will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for brackets. The rate of duty will be 3.4% ad valorem. Goods classifiable under subheading 8302.50.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.3% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.
Full text
NY 868512 November 12, 1991 CLA-2-83:S:N:N1:113 868512 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. William J. LeClair Trans-Border Customs Service One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of deck seat brackets from Canada Dear Mr. LeClair: In your letter dated November 1, 1991, on behalf of Better Built Corporation, you requested a tariff classification ruling. The merchandise is a metal bracket of carbon steel. It has been pre- drilled, welded and painted in a shape suitable for holding boards to form a deck seat. The applicable subheading for the bracket will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for brackets. The rate of duty will be 3.4% ad valorem. Goods classifiable under subheading 8302.50.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.3% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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