The tariff classification of a steel link made in China

N319848 June 16, 2021 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688; 9903.88.03 Ms. Autumn M. Oliver Lifetime Products Freeport Building D-12 Clearfield, Utah 84016 RE: The tariff classification of a steel link made in China Dear Ms. Oliver: In your letter dated June 3, 2021, you requested a tariff classification ruling. Pictures and technical drawings of the link were submitted for our review. The subject item is identified as a link/ring lock, Model #A010002, which is used as a safety feature in the manufacturing of your tables. The link is made of mild steel which is plated with zinc. You stated in an email to our office on June 10, 2021, that “When the table leg is deployed in the normal operating position gravity will cause the lock ring to slide down the brace body and stops when it slides over the brace arms and in a sense locking them together…The lock ring is used as a safety feature by providing a secondary locking mechanism in case the table leg is bumped out of the normal use position. The lock ring slides over both the brace arm and brace bodies preventing the table leg from folding up unintentionally when in the normal operating position.” The applicable subheading for the link/ring lock, Model #A010002, 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. 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 the 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