The tariff classification of metal shelf and rod supports from China

N308389 January 7, 2020 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000, 9903.88.03 Mac Anderson Green World Wide Shipping 619 E College Ave, Suite F Decatur, GA 30030 RE: The tariff classification of metal shelf and rod supports from China Dear Mr. Anderson: In your letter dated December 3, 2019 you requested a tariff classification ruling on behalf of your client, The Penrod Company. The samples you submitted have been examined and will be retained by this office for future reference. The merchandise under consideration is three styles of closet shelf and rod support brackets. The first item, product number M24511 MMSBK WPC Rod Adjustable, is a steel shelf support with an adjustable top bracket. The top bracket can be swiveled side to side or adjusted front to back, depending on installation. A shelf (not included) is attached to the top of the bracket using included screws. At the end of the support is a hook that can hold a closet rod (not included). The item is approximately 10.5 inches high by 12 inches long and is designed to be mounted directly to a wall with included mounting screws. The second item, product number M24555 MMSBK WPC Rod, is a non-adjustable steel shelf support. A shelf (not included) is attached to the top of the bracket using included screws. At the end of the support is a hook that can hold a closet rod (not included). The item is approximately 11 inches high by 12 inches long and is designed to be mounted directly to a wall with included mounting screws. The third item, product number M24551 MMSBK WPC, is a non-adjustable steel shelf support. A shelf (not included) is attached to the top of the bracket using included screws. The item is approximately 11 inches high by 10 inches long and is designed to be mounted directly to a wall with included mounting screws. The applicable subheading for the steel shelf and rod supports, product numbers M24511 MMSBK WPC Rod Adjustable, M24555 MMSBK WPC Rod, and M24551 MMSBK WPC 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to an 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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