H338331

H338331 February 24, 2025 OT:RR:CTF:CPMMA H338331 CMD CATEGORY: Classification TARIFF NO.: 8302.42.3065, 8302.42.6000 Center Director Base Metals Center of Excellence and Expertise U.S. Customs and Border Protection 610 S. Canal Street, Room 300 Chicago, IL 60607 Attn: Brenda Cruz, Supervisory Import Specialist RE: Application for Further Review of Protest No. 5201-23-103631; screw covers and panel clip shims Dear Center Director: This is in reply to the Application for Further Review (“AFR”) of Protest No. 520123-103631, filed on September 20, 2023, by Nakachi Eckhardt & Jacobson, P.C., on behalf of HTM MBS LLC (“Protestant”), contesting U.S. Customs and Border Protection’s (“CBP”) classification of screw covers and panel clip shims under the Harmonized Tariff Schedule of the United States (“HTSUS”). The subject merchandise was entered on October 12, 2022, and was liquidated on March 24, 2023. The subject merchandise was entered under heading 8306, HTSUS, and was liquidated under heading 7616, HTSUS. This protest was timely filed on September 20, 2023. Protestant contends that the correct classification of the merchandise is in heading 8306, HTSUS, as statuettes and other ornaments, of base metal, specifically in the statistical suffix provision 8306.29.0000, HTSUS Annotated (“HTSUSA”). 1 Products of China classified under subheading 7616.99.5190, HTSUSA, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty under subheading 9903.88.03, HTSUS. FACTS: This protest involves two types of products, a screw cover and a panel clip shim. The protest includes 160 models of screw cover, and 15 models of panel clip shim. Protestant describes the screw covers as follows: Each protested screw cover model consists of a set of four screw covers. Each individual screw cover consists of an aluminum screw cover, and a brass insert. Although the different models vary in size, color and design, all are made of the same essential materials and are used for the same purpose and in the same manner. The sole purpose of the protested screw covers is to conceal the exposed head of a screw under a decorative cover. The brass insert is threaded on its interior and exterior surfaces. The interior threading corresponds to the threading on the screw that is to be covered; the exterior threading corresponds to the screw cap. During the mounting process, the brass insert is threaded on the screw flush against the head, in between the screw and the item to be mounted. The screw cap has interior threading that matches the exterior threading of the brass insert. Once the screw is fully installed with the brass insert attached, the screw cap is screwed onto the brass insert, which secures it over the screw head. In some cases, the screw covers include set screws to lock the screw caps in place after installation. The purpose and function of the screw caps is purely ornamental. Their use is superfluous to the mounting process, which operates in the same manner with or without screw caps; the only role of the screw caps is to cover exposed screw heads and thereby to enhance the decorative nature of the displayed picture. While Protestant states that each screw cover model at issue includes an aluminum screw cover, information provided by Protestant and information available on Protestant’s website indicates that several models include a brass screw cover (screw covers which list the material as brass, regardless of finish). For models with a screw cover made of brass, the combination with the brass insert means that for those models brass predominates - it is the only constituent metal. The Protestant describes the 15 models of panel clip shims as follows: Each panel clip shim model consists of a set of four flat aluminum discs with a 3M™ adhesive backing. The diameter of the discs varies by model, from 5/8 inch 2 to 1.25 inches, and the aluminum comes in different finishes and colors. Each imported model consists of a pack of four matching panel clip shims. Like the screw caps, panel clip shims are designed as an ornamental cover to conceal the exposed head of a screw that has been used to mount a sign to the wall. The protested panel clip shims are designed for use in two different contexts. First, they can be used in conjunction with panel clips, to cover the exposed screw head on the surface of the panel clip after it has been mounted to the wall. The panel clip shim diameters match the diameters of the corresponding panel clips. Second, panel clip shims can be used on their own to conceal a recessed but visible screw head, by being placed directly over the recessed screw head. The purpose and function of the panel clip shims is purely ornamental, as a decorative cover to an exposed screw head. Protestant argues that the screw covers and panel clip shims are purely ornamental, which warrants classification in heading 8306, HTSUS. ISSUE: Whether the instant merchandise is classified in heading 7616, HTSUS, which provides for “Other articles of aluminum,” heading 8302, 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; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof,” heading 8306, HTSUS, which provides for “Bells, gongs, and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, or base metal; mirrors of base metal and base metal parts thereof,” or heading 8309, HTSUS, which provides for “Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packaging accessories, and parts thereof, of base metal.” LAW AND ANALYSIS: The matter protested is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The subject merchandise entered on October 12, 2022, and was liquidated on March 24, 2023. The protest was timely filed, within 180 days of liquidation, on September 20, 2023. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii),(iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 5201-23-103631 was properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) as the protest involves an alleged inconsistent ruling by CBP. 3 Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of 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. The HTSUS provisions under consideration are as follows: 7616 Other articles of aluminum. 8302 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; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof. 8306 Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof. 8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation 

The matter protested is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The subject merchandise entered on October 12, 2022, and was liquidated on March 24, 2023. The protest was timely filed, within 180 days of liquidation, on September 20, 2023. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii),(iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 5201-23-103631 was properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) as the protest involves an alleged inconsistent ruling by CBP. 3 

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of 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. The HTSUS provisions under consideration are as follows: 7616 Other articles of aluminum. 8302 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; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof. 8306 Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof. 8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal. The Harmonized Commodity Description and Coding System Explanatory Notes