The tariff classification of blank wall plates from China

N261172 February 23, 2015 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. John M. Strough Mohawk Global Logistics, Inc. 123 Air Cargo Road North Syracuse, NY 13212 RE: The tariff classification of blank wall plates from China Dear Mr. Strough: In your letter dated January 26, 2015, on behalf of Mardek LLC, you requested a tariff classification ruling on blank wall plates. A sample and descriptive literature for the subject plates were submitted for our review. The articles under consideration are identified as blank wall plates made of stainless steel, item number 5200001DL. Each rectangular plate measures approximately 2¾ inches in width and 4½ inches in length. In your letter you stated that “It will have two small holes for screws drilled into the plate, one at the top center and one at the bottom center. After the plate is imported, it will be modified by fabrication for various types of holes, including key locks and various push buttons. One of the fabrications will be for a cylinder key switch plate.” In your first ruling request dated December 12, 2014, you proposed classification for the stainless steel blank wall plates in subheading 8302.41.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows…other mountings, fittings and similar articles, and parts thereof, other, other. The wall plates under consideration do not function as mountings or fittings, therefore, heading 8302, HTSUS, does not apply. In your resubmitted ruling request dated January 26, 2015, you proposed classification for the plates in question under subheading 8301.40.60, HTSUS, which provides for padlocks and locks (key combination or electrically operated), of base metal, clasps and frames with clasps, incorporating locks, of base metal…other locks, other. The stainless steel wall plate is not recognizable as a padlock/lock face plate in condition as imported. The Explanatory Notes for 8301, HTSUS, require that the item be clearly recognizable as such, in order to be classified under heading 8301, HTSUS. Heading 8301, HTSUS, does not apply. Noting the above, the subject wall plates are classifiable as articles of their constituent material (stainless steel) under heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the stainless steel blank wall plates, item number 5200001DL, will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, 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 Director National Commodity Specialist Division