879507 87 Ruling Active

The tariff classification of metal frame fitting from Canada

Issued October 30, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.42.3000

Headings: 8302

Product description

The tariff classification of metal frame fitting from Canada

CBP rationale

The applicable subheading for the kit in its entirety will be 8302.42.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings and fittings, suitable for furniture of iron or steel, of aluminum or zinc.

Full text

NY 879507 October 30, 1992 CLA-2-83:S:N:N1:113 879507 CATEGORY: Classification TARIFF NO.: 8302.42.3000 Mr. Jim Masloski Norman G. Jensen, Inc. P.O. Box 638 Pembina, ND 58271 RE: The tariff classification of metal frame fitting from Canada Dear Mr. Masloski: In your letter dated September 23, 1992, on behalf of R&D Group, you requested a tariff classification ruling. The merchandise is a kit containing a metal frame used to hold an auxiliary drawer to the underside of a table or desk. The item resembles a large clamp. It will be imported with a plastic knob, cork strips and 2 installation bits. We assume from your letter that it is made of either steel or aluminum. The applicable subheading for the kit in its entirety will be 8302.42.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings and fittings, suitable for furniture of iron or steel, of aluminum or zinc. The rate of duty will be 5.7 percent ad valorem. Goods classifiable under subheading 8302.42.3000, HTS, which have originated in the territory of Canada, will be entitled to a 3.4 percent 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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