CATEGORY: Classification s208

N246843

November 14, 2013

CLA-2-39:OT:RR:NC:N4:421

CATEGORY: Classification

TARIFF NO.: 3926.30.5000

Mr. Kevin Stewart DJS International Services Inc. 4215 Gateway Drive, Suite 100 Colleyville, TX 76034

RE: The tariff classification of a furniture tipping restraint from China

Dear Mr. Stewart:

In your letter dated October 1, 2013, on behalf of Steve Silver Company, Texas, you requested a tariff classification ruling.

The product is described as a tipping restraint, Part PCD250BH. It consists of a plastic cable tie threaded through two metal shelf clips. The restraint functions to secure a piece of furniture to the wall for safety. One shelf clip is designed to be secured onto the furniture. The other shelf clip is designed to be secured to the wall. The restraint kit includes a screw to fasten the first clip to the furniture and a screw and anchor to fasten the second clip to the wall.

You suggest classification of the tipping restraint as parts of furniture in subheading 9403.90, Harmonized Tariff Schedule of the United States (HTSUS). Chapter 94 legal note 1(d) states that the chapter does not cover parts of general use as defined in note 2 to section XV, of base metal, or similar goods of plastics. Parts of general use include mountings and fittings for furniture. The anti-tipping device that secures the furniture to the wall is considered to be a mounting or fitting for the furniture, and, as such, it is precluded from classification as parts of furniture even if solely or principally used with furniture.

The applicable subheading for the tipping restraint, Part PCD250BH, will be 3926.30.5000, HTSUS, which provides for other articles of plastics…fittings for furniture, coachwork or the like, other. The rate of duty will be 5.3 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 World Wide Web at http://www.usitc.gov/tata/hts/. 2

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 Joan Mazzola at (646) 733-3023.

Sincerely,

Gwenn Klein Kirschner Acting Director National Commodity Specialist Division