The tariff classification of steel pipe slat wall faceouts, waterfalls and hangers from China

N316912 January 28, 2021 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000, 9903.88.03 Kevin Robison Dimensional Impact 7454 S. Airport Rd. Ste G West Jordan, UT 84084 RE: The tariff classification of steel pipe slat wall faceouts, waterfalls and hangers from China Dear Mr. Robison: In your letter dated January 12, 2021 you requested a tariff classification ruling. The first item under consideration is described as a Steel (Plumbing) Pipe Faceout with welded metal connector. It consists of a pipe with a cap on one end and a metal slatwall connector that is welded onto a pipe fitting on the opposite end. The faceout will be connected perpendicularly to a slatwall system in a retail environment. Stores then hang products or hangers on the rod. The Pipe Faceout is available in 12" or 14" lengths. The second item under consideration is described as a Steel (Plumbing) Pipe Waterfall with welded metal connector. It consists of a pipe with a cap on one end and a metal slatwall connector that is welded onto a 45 degree pipe fitting on the opposite end. The Pipe Waterfall will be connected at approximately a 45 degree angle to a slatwall system in a retail environment. The item has metal hex head pieces welded on the top side of the "waterfall" that allow products to be shown in a descending arrangement. The Pipe Waterfall is available in 12" or 14" lengths. The third item under consideration is described as a Steel (Plumbing) Pipe Hanger with welded metal connector. It consists of one longer pipe with a 90 degree pipe corner attached to each end. A shorter pipe is attached to each of the pipe corners, creating a U or channel shape with squared corners. A metal slatwall connector is welded onto a pipe fitting on each side of the hanger so this item can extend perpendicularly from a display wall. On each side a small metal support arm extends diagonally from the bottom of the slatwall connector to the front end of the side pipe. The Pipe Hanger will be connected to a slatwall system in a retail environment. The store can use it to hold hanging merchandise, or can lay a shelf across the top for additional merchandising capability. (The shelf is not included). The applicable subheading for the Steel (Plumbing) Pipe Faceout, Steel (Plumbing) Pipe Waterfall, and Steel (Plumbing) Pipe Hanger, each with welded metal connectors will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal. The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.50.0000, 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 8302.50.0000, 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. 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 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