The tariff classification of modular furniture components from China

N056379 April 17, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065; 9403.90.8040 Mr. Terry McCracken R.J. McCracken & Son Inc. D.b.a. Supply Chain Customs Brokers 4607 44th Street SE Kentwood, Michigan 49512 RE: The tariff classification of modular furniture components from China Dear Mr. McCracken: In your letter dated March 25, 2009, you requested a tariff classification ruling on behalf of Supply Chain Solutions. The merchandise under consideration is described as parts of modular office furniture systems. The first item is described as a Desk Tether Bracket Assembly. It is made of steel and includes a desk support, bracket base, hex head socket screw, bracket spring, lever release, spring pin, bushing-pin, and coil spring. It is a significant structural component that functions to hold up the desk top and connect it to the module rail. The next item is described as a Shared Tether Leg Plate. It is made of steel and attaches to the top of the tether bracket assembly. It functions to support to two back-to-back work surfaces. The third item is described as a Back to Back Spacer Kit. It includes a plastic cover spacer, steel plate spacer, two steel nut tees and steel screws. It is used to facilitate the connection of the back-to-back work stations and to insure that they do not separate. The last item is described as a T Beam Foot Assembly. It is made of steel and includes an upper and lower foot bracket and a hex socket cap screw. This assembly is used to attach a T beam foot to a structural rail in a modular partition. The applicable subheading for the Shared Tether Leg Plate, the Back to Back Spacer Kit and the T Beam Foot Assembly will be 8302.42.3065, 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, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The regular duty rate will be 3.9 percent ad valorem. The applicable subheading for the Desk Tether Bracket Assembly will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof: parts: other: other, of metal. 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