The tariff classification of steel fixtures and displays from CanadaMr. Joseph F. WalterLivingston International Professional Services, Inc.20700 Civic Center Drive, Suite 500Southfield, MI 48076

N284864 April 26, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 9403.20.0018 RE: The tariff classification of steel fixtures and displays from Canada Mr. Joseph F. Walter Livingston International Professional Services, Inc. 20700 Civic Center Drive, Suite 500 Southfield, MI 48076 Dear Mr. Walter: In your letter dated March 28, 2017, you requested a tariff classification ruling. The products under consideration are five articles used in store fixtures and displays. All articles are made of steel. Item “STT50 with Addon” is a floor standing unit comprised of vertical and horizontal components, that when assembled, form a “T” shaped structure onto which various configurations of shelves, hooks, and other fixtures (not included) can be mounted for the display of merchandise. When assembled, the unit measures 50 inches in height. “KHD185 Wall Standard” is a wall standard that measures ¼-inch wide and is available in 8 foot and 10 foot lengths. It is designed to mount to a wall with screws or other fasteners. Along its length are evenly spaced slots that allow for the attachment of shelf brackets, hooks and similar fixtures. “KHD702-U Bar” is a “U” shaped component that is available in 24 inch, 30 inch and 40 inch widths. Notched tabs at each end of the U Bar enable it to mount without fasteners to either the STT50 or the KHD702. It serves as a support for a shelf, hooks or other fixtures. “HDS Shelf” is a rectangular shelf with notched tabs at each end that enable it to mount without fasteners to either the KHD185 Wall Standard or the STT50. The HDS Shelf measures 14 inches deep and is available in 24 inch, 30 inch and 48 inch lengths. “K106 Hook” is a hook with an attachment at the end that enables it to mount to the KHD702-U Bar. It is available in 4 inch, 6 inch, 9 inch and 12 inch lengths. The applicable subheading for the K 106 Hook will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds coachwork…. hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.” The rate of duty will be Free. The applicable subheading for HDS Shelf will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The rate of duty will be free. Your inquiry does not provide sufficient information for us to provide a classification ruling on item “STT50 with Addon” and the “KHD702-U Bar.” Your request for a classification ruling should include the following: color photos of the STT50 and the KHD702-U Bar with shelves, hooks and other fixtures attached; photos of the packaging and shipping boxes; illustrative literature detailing and depicting STT50 and its configurations; and marketing/advertising literature.  Also, please elaborate on packaging and shipping the merchandise from Canada into the United States. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. We are returning your request for a ruling on item KHD185 Standard. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.As such, CBP will not issue a classification ruling with regard to item KHD185 Standard at this time. The classification determination may be impacted by a court case currently pending in the Court of International Trade. See The Container Store v. U.S., Appeal No. 2016-1666. If you wish, you may resubmit your request for a prospective ruling after the appropriate court case has been resolved. 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 https://hts.usitc.gov/current.  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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division