The tariff classification of Rack Safety Straps from China

N332973 June 2, 2023 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Amanda Cox Adrian's, Inc. 5008 North National DriveKnoxville, TN 37914 RE: The tariff classification of Rack Safety Straps from China Dear Ms. Cox: In your letter dated May 17, 2023, you requested a tariff classification ruling.  Samples of the product were provided to this office and will be retained for training purposes.  Item BN-RSS-XXX, described as a “Rack Safety Strap, Standard” is a webbed textile strap with a steel bracket on each end. The safety strap consists of a dyed yellow woven strap composed of 100 percent polyester filament yarns and a dyed black woven strap composed of 70 percent polyester filament yarns and 30 percent rubber thread. The left end of the yellow strap is threaded through a slotted nickel-plated steel stamped bent bracket.  The strap is folded over, and the two layers are sewn together to secure the bracket.  The right end is also threaded through a slotted nickel-plated steel stamped bent bracket and folded over.  The black elastic strap, measuring 12 inches in length by 1¾ inches in width, is inserted between the two layers and the three layers are sewn together to secure the bracket.  The other end of the black elastic strap is sewn to the yellow strap and provides tension to the yellow strap to prevent sagging.  The safety strap features “Racksafetystrap.com” logos printed in black and a red stripe printed in the center of the yellow strap.  Item BN-RSS-XXX is designed to attach to a teardrop, slotted warehouse pallet rack system to prevent cartons from pushing through into the flue space or falling into the work area.  You state the completed strap is available in lengths measuring 8 to 13 feet and the last two digits on the item number will identify the length of the strap.  Item BN-JRSS-XXX, described as a “Rack Safety Strap, J-Hook Attachment,” is constructed with the same two straps and in the same manner except each is threaded through a triangular ring that is welded to a polyethylene coated carbon steel J-hook.  This strap is designed to attach to a structural, RediRack® warehouse pallet rack system and is also intended to prevent cartons from pushing through into the flue space or falling into the work area.  You state the completed strap is available in lengths measuring 8 to 13 feet and the last two digits on the item number will identify the length of the strap.  The applicable subheading for the Rack Safety Straps will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division