The tariff classification of drying rack from China

N305326 August 1, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Michael Herndon Whitmor, Inc. 8680 Swinnea Rd., Suite 103 Southaven, MS 38671 RE: The tariff classification of drying rack from China Dear Mr. Herndon: In your letter dated July 16, 2019 you requested a tariff classification ruling. The merchandise under consideration is described as the Spacemaker Drying Rack, item number 6036-5924, which consists of a molded polypropylene side frame with steel horizontal tubes used for hanging garments. Based on the description and photographs you provided, the rack is designed to be used in two ways: folded into an “A” shape for mounting atop the bathtub to hang and dry items, or set up in a fully extended position so that it can rest on the floor and lean against a wall. When fully extended, the rack measures 3 inches deep, by 26.75 inches wide, by 51.5 inches high. The rack consists of a molded polypropylene side frame with steel horizontal powder coated tubes. The frame can fold via a hinge in the middle of the rack which can be locked by a knob made of Acrylonitrile butadiene styrene (ABS) plastic. The primary material of the Spacemaker Drying Rack is steel which makes up 63.6 percent of the weight and 53 percent of the cost. The Spacemaker Drying Rack, item number 6036-5924 is composed of different components (steel, polypropylene, and ABS plastic) and is considered a composite good. The Explanatory Notes to the HTSUS, GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. Consequently, we find that the steel component imparts the essential character. The applicable subheading for the Spacemaker Drying Rack, item number 6036-5924, will be 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 rate of duty will be free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.50.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division