The tariff classification of adjustment plates from China

N309147 February 11, 2020 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688; 9903.88.03 Ms. Kerry Wang Meeks, Sheppard, Leo & Pillsbury 352 3rd Street Laguna Beach, CA 92651 RE: The tariff classification of adjustment plates from China Dear Ms. Wang: In your letter dated January 22, 2020, on behalf of Yuanda USA Corporation, you requested a tariff classification ruling on embeds and adjustment plates. Installation drawings, photos and mill certificates were provided for our review. The subject products are identified as a Steel Embed, Steel Adjustment Plate A and Steel Adjustment Plate B. The articles are designed to affix and secure curtain wall units at various building construction projects. The embed measures approximately 400 mm in width x 130 mm in height x 70 mm in depth. You indicated that the embed under consideration is embedded in concrete to connect the window unit and component. Adjustment Plate A measures approximately 300 mm in height x 136 mm in width x 6 mm in depth. Adjustment Plate B measures approximately 100 mm in height x 98 mm in width x 6 mm in depth. You stated that “The steel adjustment plate is a component between the aluminum frame and the concrete, which is used to adjust concrete slab tolerance.” The applicable subheading for Steel Adjustment Plate A and Steel Adjustment Plate B will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other…other.  The rate of duty will be 2.9 percent ad valorem. We require additional information in order to classify the Steel Embed. Please provide a sample and/or technical drawing of the subject embed. Provide a breakdown of the material composition of the embed. You state in Table 1 of your request that the Steel Embed is, “embedded in concrete and used to connect the window unit and the component.” Does any part of the embed remain exposed, or is it entirely embedded? Explain what “the component” is. Explain how the embed is installed and how it provides a connection function. Provide a diagram and/or photos showing physically where in the structure the embed is used. Specifically, does it function to connect the wall curtain to the foundation, to the exterior walls, within the wall curtain itself, etc.? Does the Steel Embed provide any structural support or is its function strictly connecting and anchoring? If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, attn: Binding Ruling Request. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically. 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division