The tariff classification of a slide mounting kit from China

N251897 April 10, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Jenna M. Laufer Broan-Nutone, LLC 926 W. State Street Hartford, WI 53027 RE: The tariff classification of a slide mounting kit from China Dear Ms. Laufer: In your letter dated March 21, 2014, you requested a tariff classification ruling on a slide mounting kit. Samples of the subject merchandise were provided for our review. The subject merchandise is described as a slide mounting kit that is used to mount an exhaust fan to the ceiling joists. You stated in your letter that “The slide mounting kit consists of 2 left slides, 2 right slides, 2 slide mounts, 4 spacers, 8 screws #8-18 x .375 hex washer head 8 pt zinc plt, 2 screws #8-18 x .375 hex washer hd ab pt black oxide, and 4 nail-12 ½ ga. x 1 ¼ (ring shank).” The slide mounts are made of steel coated with zinc. The slide mounting kit under consideration will be assembled prior to importation into the United States. A left slide, a right slide and the slide mount will be pieced/slid together to form one complete mounting bracket. The screws and nails that are included in the kit will be used to mount the exhaust fan housing to the ceiling joists. Each slide mount has four spacers that are already connected to the mount. The slide mount fits into predrilled holes that are punched into the housing of the exhaust fan to hold it securely in place. Each of the two completed mounting brackets has two tabs with holes below and a nail on each corner. The two completed brackets are nailed into the wall at each of the four corners. You indicated that “The kit is designed to make the installation of the QT series fan/light easier and to span to the desired need of the ceiling/joist dimensions, which can span between 15-24 inches.” You proposed classification for the slide mounting kit in subheading 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The sliding mounting kit attaches to ceiling joists and serves to mount the housing of an exhaust fan above the ceiling.  Goods classified in subheading 8302.50, HTSUS, generally mount to a wall or ceiling and serve to hang and store items, such as coats, keys, hats, etc.  This office finds that the subject sliding mounting kit is not similar to the exemplars named in subheading 8302.50, HTSUS, and is not classified in this subheading. Since the slide mounting kit in question is not provided for more specifically in any other heading of the tariff, the kit will be classified as an article of its constituent material in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the slide mounting kit will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division