The tariff classification of safety gates of wood and of metal mesh from China

NY J89558 October 29, 2003 CLA-2-44:RR:NC:2:230 J89558 CATEGORY: Classification TARIFF NO.: 4421.90.9740; 7323.99.9060 Ms. Jennifer Dalesandro American Shipping Co. 710 Foster Ave. Bensenville, IL 60106 RE: The tariff classification of safety gates of wood and of metal mesh from China Dear Ms. Dalesandro: In your letter dated September 23, 2003, on behalf of the importer, Evenflo Company Inc., you requested a tariff classification ruling. The ruling was requested on three models of safety gates. A sample of one model and descriptive literature on the other two were submitted. The sample will be returned to you as you requested. Model #160 (Expansion Swing™ Gate) is a 32” tall safety gate designed to be mounted in a doorway with a four-point hardware mounting system including a one-hand release latch. It is composed of an expanding wooden lattice panel and has a telescoping plastic rail on top. The essential character of this model is imparted by the wood lattice panel because of the primary role it plays in the functioning of the article as a gate. Model #1048 (Classic Swing™ Gate) is a 24” tall one-hand release swing gate with a four point hardware mounting system. It is composed of vertical wood slats in a wood frame. Except for the hardware, this model is entirely of wood. Model #662 (Position and Lock Plus™ Gate) is a 32” tall safety gate designed to be pressure mounted in a doorway. A sample of this model was examined. It consists of two sliding panels composed of vinyl-coated metal mesh in a wood frame. A divided wood bar with notches and a locking clamp runs across the center of the panels and holds the gate in its desired position in place. The essential character of this model is imparted by the metal mesh because of the primary role it plays in the functioning of the article as a gate. The applicable subheading for the wooden safety gates, models #160 and #1048, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for the metal mesh safety gate, model #662, will be 7323.99.9060, HTSUSA, which provides for table, kitchen or other household articles of iron or steel, other. The rate of duty will be 3.4 percent ad valorem. 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 the ruling, contact National Import Specialist Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division