H332598

HQ H332598 December 19, 2024 OT:RR:CTF:CPMMA H332598 NAH CATEGORY: Classification TARIFF NO: 7318.15.5056 Ms. Angie Courteau La-Z-Boy Casegoods, Inc. 240 Pleasant Hill Rd. Hudson, NC 28638 RE: Modification of NY N331989; tariff classification of steel assembly hardware sets from Vietnam Dear Ms. Courteau: This letter is in reference to New York Ruling Letter (NY) N331989, issued to you on April 26, 2023, concerning the tariff classification of steel assembly hardware sets from Vietnam. In a letter dated May 24, 2023, you requested partial reconsideration of NY N331989. In NY N331989, U.S. Customs and Border Protection (CBP) classified five different steel assembly hardware sets, identified respectively as item RP76-065-007, RP090-1140-007, RP95-300-001, RP860-744-001, and RP863-910-005, under the Harmonized Tariff Schedule of the United States (HTSUS). Items RP76-065-007 and RP090-1140-007 were classified under subheading 7318.15.8045, HTSUSA (Annotated), which provides for “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Other: Having shanks or threads with a diameter of 6 mm or more: Other: Socket screws: Other.” Items RP95-300-001, RP860-744-001, and RP863-910-005 were classified under subheading 7318.16.0085, HTSUSA, as “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts, Other: Other.” We have reviewed NY N331989 and determined that the ruling is partially in error with respect to the tariff classification of items RP95-300-001 and RP860-744-001. Accordingly, for the reasons set forth below, CBP is modifying NY N331989. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to modify NY N331989 was published on September 11, 2024, in Volume 58, Number 36, of the Customs Bulletin. No comments were received in response to that notice. FACTS: Items RP95-300-001 and RP860-744-001 were described in NY N331989 as follows: The third set under consideration is identified as item RP95-300-001. It includes eight 5/16” x 88 mm threaded rods with slotted heads, eight 5/16” curved slotted washers, and one 12 mm combination open-end and box wrench. After examination of the photographs of the eight 5/16” curved slotted washers, it is determined that they are a type of wedge nut. Each has a freely rotating nut attached to a flat piece of metal angled at both ends which allows it to anchor in place. You state this hardware set is used for assembling the side rails to the headboard and footboard of a sleigh bed item number 95-150. The fourth set under consideration is identified as item RP860-744-001. It includes twelve 5/16” flat washers, twelve 5/16” lock washers, twelve 5/16” x 38 mm bolts which have socket heads, one 4 mm Allen wrench, four 5/16” x 88 mm threaded rods which have slotted heads, four 5/16” curved slotted washers, and one 12 mm combination open-end and box wrench. After examination of the photographs of the four 5/16” curved slotted washers, it is determined that they are a type of wedge nut. Each has a freely rotating nut attached to a flat piece of metal angled at both ends which allows it to anchor in place. You state this hardware set is used for assembling finished trestle tables, item numbers 860-744 and 860-745. ISSUE: Whether the specific steel assembly hardware sets from Vietnam, designated as items RP95-300-001 and RP860-744-001, are classified under subheading 7318.15.5056, HTSUSA, which provides for, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Studs; Other: Continuously threaded rod: Other,” or under subheading 7318.16.0085, HTSUSA, as “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts: Other: Other.” LAW AND ANALYSIS: 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 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. GRI 3 provides, in pertinent part, that when goods are prima facie classifiable under two or more headings, classification shall be effected by the following: (a) [t]he heading which provides the most specific heading shall be preferred to headings providing a more general description. However, … when two or more headings each refer to part only of the items in a set, those headings are to be regarded as equally specific, even if one of them gives a more complete or precise description of the goods. (b) … goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character … (c) [w]hen goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. GRI 6 provides that for legal purposes, classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. * * * * * * The 2024 HTSUS subheadings under consideration are the following: 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: 7318.15 Other screws and bolts, whether or not with their nuts or washers: 7318.15.50 Studs: Other: Continuously threaded rod: 7318.15.5056 Other. * * * 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: 7318.16.00 Nuts: Other: 7318.16.0085 Other. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN VII to GRI 3(b) states 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 value, or by the role of a constituent material in relation to the use of the goods. EN 73.18 states, in pertinent part, as follows: Bolts and nuts (including bolt ends), screw studs and other screws for metal, whether or not threaded or tapped, screws for wood and coach?screws are threaded (in the finished state) and are used to assemble or fasten goods so that they can readily be disassembled without damage. Bolts and screws for metal are cylindrical in shape, with a close and only slightly inclined thread; they are rarely pointed, and may have slotted heads or heads adapted for tightening with a spanner or they may be recessed. A bolt is designed to engage in a nut, whereas screws for metal are more usually s

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 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.GRI 3 provides, in pertinent part, that when goods are prima facie classifiable under two or more headings, classification shall be effected by the following: (a) [t]he heading which provides the most specific heading shall be preferred to headings providing a more general description. However, … when two or more headings each refer to part only of the items in a set, those headings are to be regarded as equally specific, even if one of them gives a more complete or precise description of the goods. (b) … goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character … (c) [w]hen goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.GRI 6 provides that for legal purposes, classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. * * * * * *The 2024 HTSUS subheadings under consideration are the following:7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles:7318.15 Other screws and bolts, whether or not with their nuts or washers:7318.15