The tariff classification of vertically mounted metal pegboard accessories from China

N336427 November 30, 2023 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 9903.88.03 Douglas Lipski IKEA Purchasing Services USA, Inc. 2200 Horizon Drive, Suite 400King of Prussia, PA 19406 RE:  The tariff classification of vertically mounted metal pegboard accessories from China Dear Mr. Lipski: In your letter dated November 8, 2023, you requested a tariff classification ruling. The article under consideration is identified as the SKADIS Accessory Set for Pegboard. The accessories include three hooks, two spring clips, one cup-like container, and one shelf/tray that are packaged in a cardboard box for retail sale. Each item is made of steel. The hooks and spring clips each have one pegboard hanger, and the cup and tray have two pegboard hangers. These hangers allow the user to attach the item vertically to the pegboard. The hooks measure 60 × 25 mm, the spring clips measure 80 × 20 × 15 mm, the cup-like container measures 90 × 75 × 80 mm, and the tray measures 280 × 90 × 30 mm. Each of these accessories function to keep small items organized by hanging them all together on a pegboard.   The applicable subheading for the SKADIS Accessory Set for Pegboard 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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