N330485 N3 Ruling Active

The tariff classification of zinc alloy and brass cabinet hardware, a copper rain chain, and a brass ornamental finial from Japan

Issued February 9, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000, 8302.42.6000, 8302.42.3065

Headings: 8302, 8306

Product description

The first item under consideration is described as Cabinet Hardware (handles/sliding door pulls). The handles and sliding door pulls are made of either zinc alloy or brass and are painted with black paint. The cabinet hardware is designed to be installed on traditional Japanese chests (tansu). The second item under consideration is described as a Rain Chain. The rain chain has six small copper cups arranged vertically with a larger drum-shaped decorative weight at the bottom. The cups are connected via copper chain links. The rain chain is meant to be hung vertically by a hook from a gutter or roof edge, allowing rain water to fall through the cups creating a visual and auditory attraction. The third item under consideration is described as a Giboshi. It is an ornamental finial made of brass with a polished, black-lacquered, or aged finish. A giboshi is used for adorning Japanese handrails in shrines, temples, and traditional bridges.

CBP rationale

The applicable subheading for the cabinet hardware, if made of zinc alloy, will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles… Other mountings, fittings and similar articles, and parts thereof: Other, suitable for furniture: Of iron or steel, of aluminum or of zinc; Other. The applicable subheading for the cabinet hardware, if made of brass, will be 8302.42.6000, HTSUS, which provides for Base metal mountings, fittings and similar articles…Other mountings, fittings and similar articles, and parts thereof: Other, suitable for furniture: Other. The applicable subheading for the copper rain chain and the brass ornamental giboshi/finial will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.

Full text

N330485 February 9, 2023 CLA-2-83:OT:RR:NC:N1 121 CATEGORY: Classification TARIFF NO.: 8302.42.3065; 8302.42.6000; 8306.29.0000 Keiko Oshima Morikuni Co.,Ltd. 454 hataya, Nishikan-ku Niigata 9590423 Japan RE: The tariff classification of zinc alloy and brass cabinet hardware, a copper rain chain, and a brass ornamental finial from Japan Dear Ms. Oshima: In your letter dated January 24, 2023, you requested a tariff classification ruling. The first item under consideration is described as Cabinet Hardware (handles/sliding door pulls). The handles and sliding door pulls are made of either zinc alloy or brass and are painted with black paint. The cabinet hardware is designed to be installed on traditional Japanese chests (tansu). The second item under consideration is described as a Rain Chain. The rain chain has six small copper cups arranged vertically with a larger drum-shaped decorative weight at the bottom. The cups are connected via copper chain links. The rain chain is meant to be hung vertically by a hook from a gutter or roof edge, allowing rain water to fall through the cups creating a visual and auditory attraction. The third item under consideration is described as a Giboshi. It is an ornamental finial made of brass with a polished, black-lacquered, or aged finish. A giboshi is used for adorning Japanese handrails in shrines, temples, and traditional bridges. The applicable subheading for the cabinet hardware, if made of zinc alloy, will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles… Other mountings, fittings and similar articles, and parts thereof: Other, suitable for furniture: Of iron or steel, of aluminum or of zinc; Other. The duty rate will be 3.9 percent ad valorem. The applicable subheading for the cabinet hardware, if made of brass, will be 8302.42.6000, HTSUS, which provides for Base metal mountings, fittings and similar articles…Other mountings, fittings and similar articles, and parts thereof: Other, suitable for furniture: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the copper rain chain and the brass ornamental giboshi/finial will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. The rate of duty will be free. 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 and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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