The tariff classification of a hanging iron wire rack from China

N333837 July 20, 2023 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000, 9903.88.03 Jaycee Ying China National Arts & Crafts Imp. & Exp. Huayong Corp. NO. 37, 4F, 199 Lane, Yongfeng Road, Gulou Street Haishu DistrictNingbo 315000China RE:  The tariff classification of a hanging iron wire rack from China Dear Ms. Ying: In your letter dated July 6, 2023, you requested a tariff classification ruling. The merchandise under consideration is described as a Planter Shelf. It consists of a square iron wire framework with a wire shelf at the bottom that is supported by a decorative wire S-scroll on each side. Five medium density fiberboard (MDF) slats are mounted horizontally on the front of the frame. Three iron hooks are attached to the top MDF slat to allow for the hanging of garden tools. There is twine strung across the back for hanging the Planter Shelf on a wall. You state the Planter Shelf can also stand alone on a table top or other flat surface. Included with the Planter Shelf are three iron planter pots which can be placed on the shelf. The material breakdown of the Planter Shelf is 55 percent iron and 45 percent MDF. The Planter Shelf is composed of different components (base metal and MDF) and is considered a composite good. The Explanatory Notes (ENs) 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, it may 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 Planter Shelf, the metal components provide the structural framework and predominate over the MDF slats, and therefore provide the essential character of this article.  As such, the Planter Shelf is classified by application of GRI 3(b), according to its base metal component.  The applicable subheading for the Planter Shelf will be 8302.50.0000, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. 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, 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 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