The tariff classification of railing installation kits from China
Issued September 18, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3925.90.0000
Headings: 3925
GRI rules applied: GRI 3(b)
Product description
The merchandise at issue consists of three products that are identified as a connector kit, a stair bracket kit, and an angle adapter kit. All three articles are used in the installation of railing systems on decks and staircases. The stair bracket kit contains four plastic brackets, four plastic bracket covers, and the screws needed to mount the brackets to a post. The connector kit contains 30 plastic connectors and an equivalent number of screws, which are used to secure balusters to railings. The angle adapter kit contains four plastic brackets and twenty screws, and is used to connect different sections of railing at angles other than 90 degrees. All three kits are imported in a condition wherein their respective components are packaged together for retail sale. The connector kit, the stair bracket kit, and the angle adapter kit would be considered sets for tariff classification purposes, in accordance with General Rule of Interpretation 3(b). The essential character of the three kits is imparted by the plastic components.
CBP rationale
The applicable subheading for the connector kit, the stair bracket kit, and the angle adapter kit will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' ware of plastics, not elsewhere specified or included: Other.
Full text
N268425 September 18, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ken Skillman Universal Forest Products 2801 East Beltline NE Grand Rapids, MI 49525 RE: The tariff classification of railing installation kits from China Dear Mr. Skillman: In your letter dated August 31, 2015, you requested a tariff classification ruling. Samples were provided, and will be returned to you. The merchandise at issue consists of three products that are identified as a connector kit, a stair bracket kit, and an angle adapter kit. All three articles are used in the installation of railing systems on decks and staircases. The stair bracket kit contains four plastic brackets, four plastic bracket covers, and the screws needed to mount the brackets to a post. The connector kit contains 30 plastic connectors and an equivalent number of screws, which are used to secure balusters to railings. The angle adapter kit contains four plastic brackets and twenty screws, and is used to connect different sections of railing at angles other than 90 degrees. All three kits are imported in a condition wherein their respective components are packaged together for retail sale. The connector kit, the stair bracket kit, and the angle adapter kit would be considered sets for tariff classification purposes, in accordance with General Rule of Interpretation 3(b). The essential character of the three kits is imparted by the plastic components. The applicable subheading for the connector kit, the stair bracket kit, and the angle adapter kit will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' ware of plastics, not elsewhere specified or included: Other. The rate of duty is 5.3% 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 Evan Conceicao at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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