The classification of a stainless steel shower rod set from China

N309633 March 3, 2020 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6050; 9903.88.03 Yesenia Martinez Test Rite Products Corporation 1900 S. Burgundy Place Ontario, CA 91761 RE: The classification of a stainless steel shower rod set from China Dear Ms. Martinez: In your letter dated January 20, 2020 you requested a classification ruling. The submitted sample was examined by this office and will be retained for our files. The item under consideration is described as a Stainless Steel Shower Rod combo set. The set includes one curved, adjustable stainless steel and zinc alloy shower rod with mounting base, 12 aluminum shower curtain hooks, and 1 shower curtain made of polyester and plastic. Mounting hardware is included. The set is packaged for retail sale. You state that the stainless steel shower rod predominates by value. The Explanatory Notes to the Harmonized Tariff System of the United States (HTSUS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the subject Stainless Steel Shower Rod combo set to be a set for tariff classification purposes. The stainless steel shower rod, which predominates by value and weight, imparts the essential character to the set. The applicable subheading for the Stainless Steel Shower Rod combo set will be 8302.41.6050, HTSUS, which provides for Base metal mountings, fittings and similar articles…Other mountings, fittings and similar articles, and parts thereof, Suitable for buildings, Other, Of iron or steel, of aluminum or of zinc, For curtains, draperies and window shades. The rate of duty will be 3.9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.41.6050, 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 8302.41.6050, 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 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