The tariff classification of a steel bracket from China

N314294 September 24, 2020 INFO-2:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000, 9903.88.03 Christopher Clark Clarkworks 106 Belaire Circle Round Rock, TX 78664 RE: The tariff classification of a steel bracket from China Dear Mr. Clark: In your letter dated August 30, 2020, you requested a tariff classification ruling. The article under consideration is identified as a steel bracket. This assembly is used to secure a toe kick plate to a cabinet door and thereby allow the toe kick to open with the cabinet door to allow full accessibility to the space. Unlike a traditional rigid bracket used for this purpose, this articulating configuration allows the cabinet toe-kick-plate to open synchronously with a door of a floor-standing base cabinet. The metal base plate is mounted to the inside bottom free-swinging corner of the cabinet door. A hinging metal bridge barrel, tube and pin are connected to the base plate. A bracket pin extends below the bridge to a bracket plate that is mounted to the back of the toe kick. This configuration allows the toe kick to hang from the cabinet door. When closed, the bridge pieces sit at approximately 90 degrees from the door and toe kick, allowing for appropriate toe kick spacing. As the door opens, the bridge piece hinges flat to allow the toe kick to move with the cabinet door. Each bracket weighs between 7 and 8 ounces. The applicable subheading for the steel bracket will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal. 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 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