The tariff classification of steel fixtures and displays from Canada

N287184 June 30, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065; 8302.50.0000; 9403.90.8041 Mr. Joseph Walter Livingston International Professional Services, Inc. 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of steel fixtures and displays from Canada Dear Mr. Walter: In your letter dated June 12, 2017, you requested a tariff classification ruling on behalf of Displetech Corporation. The products under consideration are five articles used in store fixtures and displays. All articles are made of steel. STT50+ is a component in the line of products identified as the “Multisystem Gondolas,” exclusively offered by ADCO Displetech. The MultiSytem Gondola is a visual display system set up for purposes of displaying and holding retail merchandising products. The component in question is comprised of two vertical sections connected end-to-end with a third section connected at one end and perpendicular to the other two sections to form a “T” shaped floor standing unit. This product is shipped in unassembled condition. Upon assembly, the STT50+ appears to be a vertical frame of panels joined together for the attachment of shelves, hooks and other fixtures. The vertical frame of panels has the option to be fitted with height adjustable feet and/or casters. Photos indicate a free standing vertical frame incorporating “uniboard melamine panels” available in different colors, thereby forming two framed panels joined together and a third framed panel joined perpendicular to one of the other framed panels. It is our opinion that the unassembled vertical framed panels joined together are “components of a display rack” over that of separately presented elements of unit furniture. As such, the applicable subheading for the STT50 with Addon will be 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: Other.” The rate of duty will be free. “KHD702-U Bar” is a U-shaped component that measures 13 inches deep and is available in 24, 30 and 40 inch widths. Notched tabs at each end of the U Bar enable it to mount without fasteners to either the STT50 or to a vertical wall standard. It serves as a support for a shelf, hooks or other fixtures. “KHD602 Flat Bar” measures 3 inches deep and is available in 24, 30 and 40 inch widths. Notched tabs at each end of the Flat Bar enable it to mount without fasteners to either the STT50 or to a vertical wall standard. It is used as a support for other fixtures, such as the K339 Straight Arm. “K339 Straight Arm” is a 12-inch long straight bar with a U-shaped attachment at one end that enables it to mount to the KHD 702 U-Bar or the KHD602 Flat Bar. The Straight Arm is designed to hang and display garments on hangers. The applicable subheading for the KHD702-U Bar, the KHD602 Flat Bar and the K339 Straight Arm will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds coachwork…. hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be Free. “G42 Shelf Support” is a small fitting with a protruding tab that has a pre-drilled hole in its center. It is designed to fit over the top edge of the KHD702 U-Bar with the tab facing inward. Four G42 Shelf Supports will hold a shelf insert. The hole in the tab enables the shelf insert to be secured with screws or bolts. The applicable subheading for the G42 Shelf Support will be 8302.42.3065, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds coachwork….Other, suitable for furniture; Of iron, steel, of aluminum or of zinc; Other. The general rate of duty is 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 https://hts.usitc.gov/current. 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 barbara.kaiser@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division