The tariff classification of hanging hardware from China

N327987 September 15, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 8302.50.0000, 3925.90.0000, 9903.88.03 Yolando Guo Perma Products USA Inc 8961 Conference Drive, Suite 1 Fort Myers, Florida 33919 RE: The tariff classification of hanging hardware from China Dear Ms. Guo: In your letter dated September 2, 2022, you requested a tariff classification ruling. Item 1, Clear kitchen hooks medium size, and Item 2, Clear kitchen hooks small size, are two styles of hooks. They are made of polystyrene plastic, with an adhesive back, and a plated metal (iron) hook. They will be used to hang lightweight articles in kitchens or bathrooms without making holes in the wall. The clear kitchen plastic hooks are composed of different components (base metal and plastic) and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (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. In the case of the subject hooks, we find that the plated metal (iron) hook, which is used to hang various lightweight articles, provides the essential character. As such, the clear kitchen plastic hooks are classified by application of GRI 3(b), according to the metal component. Item 3, Mop and Broom Gripper, is composed of polyvinyl chloride (PVC) and acrylonitrile-butadiene-styrene (ABS) plastic with an adhesive back. It will be mounted to hold a mop or broom, without making holes in the wall. Item 4, Picture Hanging Hook, is composed of PVC and polystyrene plastic with an adhesive back. The hooks will be used to hang pictures or other wall hangings without making holes in the wall. Item 5, Cable clips and holder, is composed of PVC and polystyrene plastic with adhesive backs. The clips and holders will be used to hang and organize cables or light strings without making holes in the wall. You propose classification of Item 3, Mop & Broom Gripper, Item 4, Picture Hanging Hook, and Item 5, Cable clips and holder in subheading 3924.90.5650.  We disagree. The Explanatory Notes for heading 39.24 (D) covers the following articles of plastics:  (D)  Hygienic and toilet articles (whether for domestic or non-domestic use) such as toilet sets (ewers, bowls, etc.), sanitary pails, bed pans, urinals, chamber-pots, spittoons, douche cans, eye baths; teats for baby bottles (nursing nipples) and finger-stalls; soap dishes, towel rails, tooth-brush holders, toilet paper holders, towel hooks and similar articles for bathrooms, toilets, or kitchens, not intended for permanent installation in or on walls.  However, such articles intended for permanent installation in or on walls or other parts of buildings (e.g., by screws, nails, bolts, or adhesives) are excluded (heading 39.25). Therefore, classification of these three items in heading 3924, HTSUS, is precluded. The applicable subheading for Item 1, clear kitchen plastic hooks medium size, and Item 2, clear kitchen plastic hooks small size will be 8302.50.0000, HTSUS, which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal.  The general rate of duty will be free. The applicable subheading for Item 3, Mop and Broom Gripper, Item 4, Picture Hanging Hook, and Item 5, Cable clips and holder will be 3925.90.0000, HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included: other.  The general rate of duty will be 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3925.90.0000 and 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 3925.90.0000 or 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, including information on exclusions and their effective dates, 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 the 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 classification in 3925, contact National Import Specialist Christina Allen at [email protected] or for questions regarding classification in 8302, contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division