The tariff classification of a mounted rack from China

N007335 March 1, 2007 CLA-2-83:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. Randy Swords Panya Enterprises, Inc. 2711 International St. Columbus, OH 43228 RE: The tariff classification of a mounted rack from China Dear Mr. Swords: In your letter dated February 23, 2007, you requested a tariff classification ruling. The merchandise is described in your letter as a “fireplace screen component.” It is a scrollwork plaque made of steel that mounts to the front side of a fireplace screen with a nut and bolt. Your letter indicates that a horizontal ring protruding from its center is designed to hold a glass candle votive (which is not included). You inquire whether the fireplace screen component is classified in subheading 9403.20.00, HTSUS, as other metal furniture. This item is not an essential part of the fireplace screen. It enhances the screen and, therefore, fits the definition of an accessory. Heading 9403 includes parts of furniture, but does not include accessories, therefore, the fireplace screen component is precluded from classification within this heading. Additionally, from the information provided, there are no specific features to support the use of this item as a non-electrical lighting fitting under heading 9405, HTSUS. The applicable subheading for the fireplace screen component will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. 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