The tariff classification of a metal roller shade bracket from China

N331371 March 14, 2023 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 9903.88.03 Iris Long Russell A. Farrow Limited 475a Admiral Blvd.Mississauga L5T2n1Canada RE: The tariff classification of a metal roller shade bracket from China Dear Ms. Long: In your letter dated March 7, 2023, you requested a tariff classification ruling on behalf of your client Z.M.C. Metal Coating Inc. The merchandise under consideration is described as a bracket for window covering roller shades. The bracket consists of a screw plate attached to a main bracket. The two components form a 90 degree angle to support and project a roller type window shade from a wall. The main bracket is made of cast aluminum with a nickel plating. The screw plate is made of acrylonitrile butadiene styrene (ABS) plastic with a nickel plating. A stainless steel circular plate with a round plastic bushing in the center is inserted in the main bracket to allow the attachment of the roller shade. You stated that the roller shade bracket is made up of 94.9 percent metal and 5.1 percent plastic by weight, and 93 percent metal and 7 percent plastic by value. In your ruling you suggest classification of the roller shade bracket in 8302.41.6050 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: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… For curtains, draperies and window shades. This office disagrees with your suggestion. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. We agree that this bracket can be described under subheading 8302.41.6050, HTSUS, as you propose. However, we note that because this roller shade bracket is made primarily of base metal, is affixed to a wall, and functions to hang, hold or support a roller shade, it can also be described under subheading 8302.50.0000, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. To determine the applicable subheading for this bracket we refer to GRI 6, which extends GRI 1-5 to cover classification at the subheading level. GRI 6 provides the mechanism for determining the classification of goods under the subheadings of a heading. GRI 6 states that such classification is determined by the terms of the subheadings, and any related subheading notes and, mutatis mutandis, by GRI 1 - 5, on the condition that only subheadings at the same level are comparable. Therefore, consideration must be given to the one-dash subheading level first. Only if an article is not found to be classifiable under a specific subheading does one proceed to comparisons at the two-dash level. The one-dash subheadings under consideration are 8302.50 and 8302.41. Subheading 8302.50 covers Hat racks, hat-pegs, brackets and similar fixtures, and parts thereof. Subheading 8302.41 covers Other mountings and fittings… Suitable for buildings. As per GRI 3(a), “The heading which provides the most specific description shall be preferred to headings providing a more general description." Applying this note at the subheading level, it is apparent that subheading 8302.50.0000, HTSUS, is the most specific description. Consequently, this bracket will be classified as a Hat rack, hat-peg, bracket and similar fixture. The applicable subheading for the roller shade bracket will be 8302.50.0000, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. 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, including information on exclusions and their effective dates, 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 and Border Protection 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, please contact National Import Specialist Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division