The tariff classification of furniture mountings from China

N064315 June 24, 2009 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 Mr. Thomas B. McGeary Thomas B. McGeary Company 45 Rason Road Inwood, NY 11096 RE: The tariff classification of furniture mountings from China Dear Mr. McGeary: In your letter dated June 9, 2009, you requested a tariff classification ruling on behalf of Kason Industries Inc. The merchandise under consideration is described as “Shelf Brackets” and “Tray Slide Brackets.” They mount to cafeteria/portable buffet food serving furniture and function to attach and support shelves and tray slides. The shelves and tray slides are accessories to cafeteria furniture; they provide a horizontal surface along a cafeteria serving line for a patron to slide his/her tray. The Shelf Brackets are imported in two configurations, referred to as “Drop Shelf Brackets” and “Stationary Shelf Brackets.” The Drop Shelf Brackets are imported under four model numbers: 1009900000800W, 1010500001000W, 60109000004 and 6031000002. All are made of steel or stainless steel and are designed with a two-piece, lift-off assembly that enables them to fold down when not in use. They are capable of supporting up to 250 pounds. The Stationary Shelf Bracket is imported under model number 60310000004 and is made of stainless steel. The Tray Slide Brackets are imported under two model numbers: 60310000003 and 60310000006. Both models are made of stainless steel and are designed to support three rails. You have proposed classification of these products in subheading 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), as parts of metal furniture. The shelf and tray slide brackets, however, are accessories to furniture, not parts of furniture. Per Note 2(c) to Section XV, since they fit the description of mountings and fittings suitable for furniture in heading 8302, HTSUS, they are "parts of general use." As such, they are excluded from classification in chapter 94 by application of Note 1(d) to Section XX. The applicable subheading for the furniture bracket mountings will be 8302.42.3065, 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. 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