N036740 N0 Ruling Active

The tariff classification of metal inserts from China

Issued September 12, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.42.3065

Headings: 8302

Product description

The merchandise under consideration is described as a metal insert. It is made of zinc alloy and is used to mount a post to the headboard or footboard on a bed.

CBP rationale

The applicable subheading for the metal inserts will be 8302.42.3065, Harmonized Tariff Schedule of the United States (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.

Full text

N036740 September 12, 2008 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 Ms. Holly Surratt Huntington Furniture Ind. 4193 Eagle Hill Drive, Suite 103 High Point, NC 27265 RE: The tariff classification of metal inserts from China Dear Ms. Surratt: In your letter dated August 27, 2008, you requested a tariff classification ruling. The merchandise under consideration is described as a metal insert. It is made of zinc alloy and is used to mount a post to the headboard or footboard on a bed. The applicable subheading for the metal inserts will be 8302.42.3065, Harmonized Tariff Schedule of the United States (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

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