The tariff classification of steel wire dividers and fences from China

N030718 June 20, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 Mr. Charles Chang Eagletech International Inc. 44238 Fremont Blvd. Fremont, CA 94303 RE: The tariff classification of steel wire dividers and fences from China Dear Mr. Chang: In your letter dated May 27, 2008, you requested a tariff classification ruling. Samples were submitted and will be retained by this office. The merchandise under consideration is described as steel wire dividers and fences. They are used on floor-standing shelving units in retail stores. The fence snaps directly into perforations on the shelf. It is used to provide a barrier at the edge of a shelf to prevent the products from falling off. It measures 13 inches long by 3 inches high. It is often used with plumbing, electrical, office supplies, automotive parts and like products. The divider is used on “endless wire baskets” that are also parts of floor-standing units. The divider can mount anywhere along the basket in order to separate the various products. It measures 14 inches long by 9 inches high. You indicated in your original request that you believe this merchandise should be classified as parts of furniture in subheading 9403.20, Harmonized Tariff Schedule of the United States (HTSUS). The dividers and fences, however, are accessories to furniture, not parts of furniture. Per Note 2(c) to Section XV, since they fit the description of mountings and fittings suitable for furniture in heading 8302, HTSUS, they are “parts of general use.” As such, they are excluded from classification in chapter 94 by application of Note 1(d) to Section XX. The applicable subheading for the steel wire dividers and fences 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 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