CBP Ruling N123295 — The tariff classification of a corner key from an unknown country

Tariff classification

Headings: 8302

Product description

Pictures of the merchandise were submitted with your request. The merchandise under consideration is described as a corner key, product number SY-A033. It is an “L” shaped aluminum angle that connects a frame commonly used on door and window screens. The angle fits inside the mitered ends of two screen railings and serves to join the railings at a 45 degree angle. Each key weighs 0.018 pounds and measures approximately 1-5/8 inch long by 1-5/8 inch wide. You propose that the corner key be classified in subheading 8302.10.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal hinges and parts thereof, of iron or steel, of aluminum or of zinc. This office disagrees because the corner key is neither a hinge, nor a part of a hinge. Explanatory Note 83.02(D)(6) indicates that corner braces, reinforcing plates, angles, etc., for doors, windows or shutters are provided for in subheading 8302.41, HTSUS, which covers other mountings or fittings, suitable for buildings.

CBP rationale

The applicable subheading for the aluminum corner key will be 8302.41.6045, 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, suitable for interior and exterior doors (except garage, overhead or sliding doors), other.

Full text

N123295 September 27, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6045 Mr. Kelvin Lo Sun Bright International Corp. 151 Gardner Ave Brooklyn, NY 11237 RE: The tariff classification of a corner key from an unknown country Dear Mr. Lo: In your letter dated September 14, 2010, you requested a tariff classification ruling. Pictures of the merchandise were submitted with your request. The merchandise under consideration is described as a corner key, product number SY-A033. It is an “L” shaped aluminum angle that connects a frame commonly used on door and window screens. The angle fits inside the mitered ends of two screen railings and serves to join the railings at a 45 degree angle. Each key weighs 0.018 pounds and measures approximately 1-5/8 inch long by 1-5/8 inch wide. You propose that the corner key be classified in subheading 8302.10.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal hinges and parts thereof, of iron or steel, of aluminum or of zinc. This office disagrees because the corner key is neither a hinge, nor a part of a hinge. Explanatory Note 83.02(D)(6) indicates that corner braces, reinforcing plates, angles, etc., for doors, windows or shutters are provided for in subheading 8302.41, HTSUS, which covers other mountings or fittings, suitable for buildings. The applicable subheading for the aluminum corner key will be 8302.41.6045, 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, suitable for interior and exterior doors (except garage, overhead or sliding doors), 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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