The tariff classification of fence fittings from China

N004061 December 12, 2006 CLA-2-83:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6080 Mr. Jason Combs C J International, Inc. 7720 Bluffton Road, Suite A Fort Wayne, IN 46809-2912 RE: The tariff classification of fence fittings from China Dear Mr. Combs: In your letter dated November 29, 2006, you requested a tariff classification ruling on behalf of Gilpin Ironworks, Inc. The sample you submitted, which will be returned to you, is described as an Adjustable Bolt-Thru Fitting Set, part number 438. It consists of four stamped, steel brackets with accompanying nuts and bolts. Both your letter and the retail packaging state that the fitting set is used to attach steel fence railings to fence posts, fence columns or to the side of a house or structure. You indicate in your letter that you were previously advised that this article should be classified in subheading 7308.90.9590, HTSUS. This office does not agree. Since these fittings are suitable for use on a house or building, they fit the description of mountings and fittings suitable for buildings in heading 8302, HTSUS. Articles of heading 8302 are defined as “parts of general use” in Note 2 (c) to Section XV. As such, they are classified in this heading regardless of whether they may also be covered by another heading in the tariff. The applicable subheading for the fitting set will be 8302.41.6080, 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, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division