The tariff classification of a leveling leg from Taiwan

N304105 May 14, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 Kyle Grant Rexel USA, Inc. 7555 Woodland Drive Suite A Indianapolis, IN 46278 RE: The tariff classification of a leveling leg from Taiwan Dear Mr. Grant: In your letter dated April 25, 2019, you requested a tariff classification ruling. The article under consideration is described as a screw-type leveling leg. It consists of a self-tapping threaded metal insert made of C1022 carbon steel and a hex-shaped molded base made of Zytel plastic. This leveling leg is screwed into the four corners on the bottom of a dishwashing machine. Turning the threaded portion allows the appliance to be raised or lowered until it is level. The plastic portion protects the surface of the floor, provides traction and dampens vibration or shaking while the appliance is in use. The metal accounts for 87.5% of the total weight and the plastic accounts for 12.5% of the total weight. The leveling leg is composed of different components (base metal and plastic) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. If no essential character for the composite good can be determined, then Rule 3(c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration. This office finds that no essential character can be determined for the leveling leg. The base metal component, which allows for the leveling, and the plastic, which provides protection, stability and traction, are determined to be of equal significance. In this particular case, the heading for the base metal component appears last in numerical order and as such the leveling leg will be classified in the heading that provides for base metal mountings and fittings. This office also notes that while this specific leveling leg is intended for use with a dishwashing machine, it is also suitable for use on furniture, cabinets and other appliances. The applicable subheading for the screw type leveling leg 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. 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