The tariff classification of castors, mounting brackets and closet rods from China

N219779 June 12, 2012 CLA-2-N1:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.20.0000; 8302.42.3065 Mr. Gary Bailey Space Pro USA Inc. 10130 Perimeter Parkway Suite 200 Charlotte, NC 28216 RE: The tariff classification of castors, mounting brackets and closet rods from China Dear Mr. Bailey: In your letter dated May 23, 2012, you requested a tariff classification ruling. A sample of the castor was submitted and will be retained by this office. The merchandise under consideration is castors, mounting brackets and closet rods which are imported separately and designed for use in flexible Modular Closet Furniture Systems. Model number 2572-SC-US is described as Flex Shelf Brackets. These folded steel mountings are imported in pairs (left and right) and are designed to hold 1 inch Flex shelves. Each bracket incorporates two hooks designed to fit into corresponding slots in the Flex Telescopic Post. Model number 2698-SC-US is described as Flex Drawer Block Brackets. These folded steel mountings are imported in pairs (left and right) and are designed to hold Flex drawer boxes. Each bracket incorporates two hooks designed to fit into corresponding slots in the Flex Telescopic Post. Model number 5590-SC-US is described as a “Flex Set of 4 Casters.” Each castor measures 60 mm in diameter and includes a plastic locking wheel with a steel stem and mounting plate. They and are used on the base of drawer boxes as an alternative to fixing the drawer boxes to the Flex Telescopic Post. Model number 2629-SC-US is described as a Flex Telescopic Closet Rod. It is an adjustable closet rod consisting of two telescoping steel tubes and two mounting brackets. Each bracket incorporates two hooks designed to fit into corresponding slots in the Flex Telescopic Post. Model number 2969-550-SC-US is described as a Flex Fixed Length Closet Rod. It consists of a steel tube and two mounting brackets. Each bracket incorporates two hooks designed to fit into corresponding slots in the Flex Telescopic Post. The applicable subheading for the Flex Shelf Brackets, the Flex Drawer Block Brackets, the Flex Telescopic Closet Rod and the Flex Fixed Length Closet Rod 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 duty rate will be 3.9 percent ad valorem. The applicable subheading for the Flex Set of 4 Casters will be 8302.20.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…Castors, and parts thereof. The duty rate will be 5.7 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/. Please note that ruling requests are limited to 5 items of the same class or kind. If you wish classification decisions on additional merchandise, please resubmit each request with a maximum of 5 items per request. If you decide to resubmit additional requests, please include all of the material that we have returned to you with each request. 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, Thomas J. Russo Director National Commodity Specialist Division