The tariff classification of stainless steel backsplash kits from Canada.

N295696 April 19, 2018 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Mr. Steve Clyde Axxess International Inc. 3041 Commerce Drive, suite A-1 Fort Gratiot, MI 48059 RE: The tariff classification of stainless steel backsplash kits from Canada. Dear Mr. Clyde: In your letter dated April 2, 2018, on behalf of Inoxia Inc., you requested a tariff classification ruling. You submitted illustrations and detailed explanations of two styles of do-it-yourself stainless steel backsplash kits that the homeowner could install on the wall behind the range. The first item, identified as item number, BSNC-S-R4 consists of four pieces of stainless steel, which includes a horizontal shelf with a rail to hold spices or condiments. The width of the assembled backsplash measures approximately 30”, same as a standard range, by approximately 32” in height. The shelf measures approximately 2¾” in depth by approximately 30” in width, extending across the width of the backsplash. The second style BSDD-S-R1 consists of two pieces of stainless steel and measures approximately 30” in width and 31½” in height. You have suggested that the backsplash kits would be correctly classified under subheading 7326.90.8688 Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Other articles of iron or steel, other…other” but we do not agree because the kits are more specifically provided for in another subheading. You have also suggested that the backsplash kits be correctly classified under subheading 7324.90.0000 (HSTUS) which provides for “Sanitary ware and parts thereof, of iron or steel, other, including parts,” but we do not agree, because sanitary ware is defined as fixtures used to cleanse the body, or other objects, and includes articles used exclusively in the bathroom. The applicable subheading for the items BSNC-S-R4 and BSDD-S-R1 will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles…of…steel…: other: of stainless steel…other.” The rate of duty will be 2 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division