The tariff classification of the Constant Spring Assembly from Taiwan

N334598 August 31, 2023 CLA-2-73:OT:RR:NC:N5:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Ms. Kari Aiduk Mohawk Global Logistics 123 Air Cargo RoadN. Syracuse, NY 13210 RE:  The tariff classification of the Constant Spring Assembly from Taiwan   Dear Ms. Aiduk In your letter dated August 10, 2023, on behalf of your client Werner Company, you requested a tariff classification ruling. Product descriptions and pictures of the Constant Spring Assembly were submitted for our review. The article under consideration is identified as the Glide-Safe Constant Spring Assembly. The article consists of a plastic base plate, plastic spring housing, two plastic spools, a stainless steel constant torque spring, ultra-high molecular weight polyethylene (UHMWPE) rope, steel rivet eyelets, a plastic rope end stop, two steel thread forming screws, four steel washers, and a polypropylene (PP) film advertising/manufacturing label. You indicated that “Only the completed spring assembly will be imported into the United States." After importation, the Constant Spring Assembly will be permanently mounted to a Glide-Safe Extension Ladder and is intended to alleviate some of the force used in extending and retracting the ladder. You stated in your letter that “Within the assembly is a constant torque spring of stainless steel, which is attached to two plastic spools. One spool acts as a winding point for one end of the rope. The constant torque spring, two spools, and rope (when wound in the closed position) are all contained in the plastic housing. The other end of the rope is threaded through a hole and attached to the fly of the ladder. As the user extends the ladder, the rope pulls, the spools rotate, and the torque spring is expanded. When properly installed on its ladder, the assembly will extend with 50 percent less force and ensures a smooth closing to prevent slamming.” The Glide-Safe Constant Spring Assembly is comprised of steel, plastic, and UHMWPE components that are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation GRIs), taken in  order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the steel, plastic, and UHMWPE components of the Constant Spring Assembly in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the Constant Spring Assembly is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the steel, plastic or UHMWPE component imparts the essential character to the spring assembly. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. The use of the Glide-Safe Constant Spring Assembly is to make opening and closing the extension ladder easier, and the spring performs an integral function in extending and retracting the ladder. In this case, the steel spring predominates by weight over each of the other components that comprise the assembly. Therefore, it is the opinion of this office that the steel spring imparts the essential character to the spring assembly. In accordance with GRI 3 (b), the Constant Spring Assembly will be classified in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the Glide-Safe Constant Spring Assembly will be 7326.90.8688, 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 at https://hts.usitc.gov/current.                        The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.                       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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division