CBP Ruling N018738 — The tariff classification of a mounting from China

Tariff classification

Headings: 8302

Product description

The merchandise under consideration is called a “Track Wall.” It is designed to be mounted to walls in home garages or storage sheds and is used for hanging garden tools and other tools. It is made of aluminum and comes in 97-inch lengths with predrilled holes for affixing to existing walls. Typically it is used in this length; however, it can be trimmed to fit into a smaller area. It has grooves and channels along its length and can only be used with hooks that are specially designed to mount to it. You propose classification of the Track Wall under subheading 8302.50.00, Harmonized Tariff Schedule of the United States (HTSUS), which covers brackets and similar fixtures of base metal. However, the Track Wall is not a bracket, rather it is a mounting that attaches to a wall and supports hooks.

CBP rationale

The applicable subheading for the Track Wall will be 8302.41.6080, HTSUS, which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other.

Full text

N018738 October 25, 2007 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6080 Mr. Dale Vander Yacht YRC Logistics #155 12th Street, Suite 100 P.O. Box 2730 Blaine, WA 98231 RE: The tariff classification of a mounting from China Dear Mr. Vander Yacht: In your letter dated October 19, 2007, on behalf of TAG Hardware Systems, you requested a tariff classification ruling. The merchandise under consideration is called a “Track Wall.” It is designed to be mounted to walls in home garages or storage sheds and is used for hanging garden tools and other tools. It is made of aluminum and comes in 97-inch lengths with predrilled holes for affixing to existing walls. Typically it is used in this length; however, it can be trimmed to fit into a smaller area. It has grooves and channels along its length and can only be used with hooks that are specially designed to mount to it. You propose classification of the Track Wall under subheading 8302.50.00, Harmonized Tariff Schedule of the United States (HTSUS), which covers brackets and similar fixtures of base metal. However, the Track Wall is not a bracket, rather it is a mounting that attaches to a wall and supports hooks. The applicable subheading for the Track Wall will be 8302.41.6080, HTSUS, which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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