The tariff classification of steel ornaments, rings, panels and balusters from China and other potential countries of origin

N303782 May 2, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 7326.90.8688 Eileen V. Family Geodis, USA 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of steel ornaments, rings, panels and balusters from China and other potential countries of origin Dear Ms. Family: In your letter dated April 3, 2019, you requested a tariff classification ruling on behalf of King Architectural Metals. The products under consideration are various steel ornaments, rings, panels and balusters. You indicate in your letter that the proposed countries of origin may be subject to change. There are several articles described as steel ornaments. The first article is described as Item # 13-159-3 “Basket”. The basket is made of forged steel. It is almost 5 inches high, 2 and 3/8 inches wide and weighs .45 pounds. Item #13-20042-410 “Scroll” is shaped like a “C” with both ends of the “C” curling inward. The scroll is made of forged steel. You state both these articles can be used “in the fabrication of gates, railings, window grills, furniture, home décor, art, etc.” The applicable subheading for Item # 13-159-3 “Basket” and Item #13-20042-410 “Scroll” will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. The article identified as Item #44-40-F, “Ring” is made of flat steel bar. It is an unadorned steel circle that has a diameter of almost 4 inches and weighs .35 pounds. Your request included pictures of these plain rings being used to hold bottles of wine in a wine rack, and as a handle on a decorative pot. You state these articles can be used “in the fabrication of gates, railings, window grills, furniture, home décor, art, etc.” You proposed classification of the unadorned ring made of flat steel bar under 8306.29.0000, HTSUS, however, this office disagrees. The Explanatory Notes for Heading 83.06 state, “The group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect, for example: … rosettes and similar ornamental goods of cast or forged metal (usually of wrought iron).…” As indicated in the example photos you submitted, the plain circles do indeed have a utilitarian function and are not wholly ornamental. The applicable subheading for Item #44-40-F, “Ring” will be 7326.90.8688, HTSUS, which provides for Other articles of iron or steel, Other, Other, Other, Other, Other. The rate of duty will be 2.9 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. The next article under consideration is described as item # 13-98-1, Steel Ornament “Picket” or “Palisade” or “Baluster.” You state this article can be used “in the fabrication of gates, railings, window grills, furniture, home décor, art, etc.” The article is 45 ¼ inches long, 1 ¾ inches wide and weighs 5.56 pounds. At this time we are unable to rule upon item # 13-98-1, Steel Ornament “Picket” or “Palisade” or “Baluster” as we need additional information. Please provide a sample of the article in each of the three styles indicated. We understand this article is being imported in lengths of almost 4 feet, so a part of the 4 foot section will be sufficient. Please provide an actual color photograph of each style, both in its condition as imported and in use. Please also provide the chemical composition by weight; the step-by-step manufacturing process, including whether the article is drilled, punched, swaged, etc.; and describe the principal use of this item. Upon resubmission of the additional information, this office will issue a binding ruling for the Steel Ornament “Picket” or “Palisade” or “Baluster.” The last article under consideration is described as Item # 13-715-2 “Panel”. It is 34 and 5/8 inches high, 22 and 7/8 inches wide and weighs 15.2 pounds. This item includes several decorative swirls made out of forged steel. You indicate 2 additional similar styles that may have different patterns and dimensions. You state these articles can be used “in the fabrication of gates, railings, window grills, furniture, home décor, art, etc.” We also need additional information to rule upon Item # 13-715-2 “Panel”. Please provide a photograph of each style, both in its condition as imported and in use. Please also provide the height, width and weight of each style, the step-by-step manufacturing process, including whether the article is drilled, punched, swaged, etc.; and describe the principal use of each item. Upon resubmission of the additional information, this office will issue a binding ruling for the Panel. 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division