OT:RR:CTF:CPMMA H308259 ACA
TARIFF NO: 8302.50
Ms. Catherine L. Spencer
Freight Expediters
6920 Engle Road, Suite II
Middleburg Heights, OH 44130
RE: Tariff classification of monitor mounts
Dear Ms. Spencer:
This is in response to your request, dated August 14, 2019, on behalf of International Products Sourcing Group, for a binding ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of monitor mounts.
FACTS:
The merchandise at issue is identified as two types of monitor mounts: Monitor Mount 17-36 and Monitor Mount DUAL ARM 17-32. The Monitor Mount 17-36 is a flat screen monitor mount designed to hold one 17” to 36” monitor and can hold a weight of 3 to 12 kilograms (kgs). The arm is fully adjustable and includes a clamp designed to mount onto a desk or tabletop. The monitor mount is made of die cast aluminum and contain a gas spring which allows for vertical and horizontal adjustments. The Monitor Mount DUAL ARM 17-32 is a dual flat screen monitor mount designed to hold two 17” to 32” monitors and can hold 2 to 9 kgs per arm. The arms are fully adjustable and include a clamp designed to mount onto a desk or tabletop. The monitor mount is made of die cast aluminum and contain a gas spring which allows for vertical and horizontal adjustments.
ISSUE:
Whether the instant monitor mounts are in subheading 8302.42, HTSUS, as base metal mountings suitable for furniture; or in subheading 8302.50, HTSUS, as base metal mountings for hat-racks, hat pegs, brackets, and similar fixtures.
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 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 2022 HTSUS provisions at issue are as follows:
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
Other mountings, fittings and similar articles, and parts thereof:
8302.42 Other, suitable for furniture:
8302.42.30 Of iron or steel, of aluminum or of zinc
8302.50.00 Hat-racks, hat pegs, brackets and similar fixtures, and parts
thereof
* * * * * *
Note 2 to section XV, HTSUS, provides as follows:
Throughout the Nomenclature, the expression “parts of general use” means:
…
(c) Articles of headings … 83.02 …
Note 1 to chapter 83, HTSUS, provides as follows:
For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
* * * * * *
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127 (August 23, 1989).
General EN (C) to Section VX states, in pertinent part:
In general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature. However, parts of general use (as defined in Note 2 to this Section) presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them.
EN 83.02 provides, in pertinent part:
This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however, extend to goods forming an essential part of the structure of the article, such as window frames or swivel devices for revolving chairs.
The heading covers:
…
(E) Mountings, fittings and similar articles suitable for furniture
This group includes :
(1) Protective studs (with one or more points) for legs of furniture, etc.; metal decorative fittings; shelf adjusters for book-cases, etc.; fittings for cupboards, bedsteads, etc.; keyhole plates.
(2) Corner braces, reinforcing plates, angles, etc.
(3) Catches (including ball spring catches), bolts, fasteners, latches, etc. (other than key-operated bolts of heading 83.01).
(4) Hasps and staples for chests, etc.
(5) Handles and knobs, including those for locks or latches.
…
(G) Hat-racks, hat-pegs, brackets (fixed, hinged or toothed, etc.) and similar fixtures such as coat racks, towel racks, dish-cloth racks, brush racks, key racks.
* * * * * *
In considering which HTSUS heading is appropriate for the monitor mounts, we must consider General EN (C) to Section XV, which establishes that “parts of general use… presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them.” Articles of heading 8302, HTSUS, are parts of general use. Section XV, Note 2(c). As such, a good that falls within heading 8302 will be classified in this heading.
Heading 8302, HTSUS, covers general purpose classes of base metal accessory fittings and mountings, used largely on a variety of furniture, windows, or doors. EN 83.02. The term “mounting” is not defined in the HTSUS or the ENs. When tariff terms are not defined in the tariff or the EN they will be construed in accordance with their common and commercial meaning. See Nippon Kogaku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). The common and commercial meaning of tariff terms, such as “mounting,” may be determined by consulting reliable resources, such as dictionaries, lexicons, scientific authorities, encyclopedias, etc. See C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
The phrase “ejusdem generis” means that, “the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms.” Nissho-Iwai American Corp. v. United States, 10 CIT 154, 156 (1986). U.S. Customs and Border Protection (“CBP”) employs the doctrine of ejusdem generis when determining whether an item, upon which a fitting or mounting is attached, falls within the scope of heading 8302. In other words, in order for a mounting or fitting to be covered in heading 8302, it must be suitable for use on an article that is deemed sufficiently similar to the exemplars listed therein.
In Headquarters Ruling Letter (“HQ”) 958784 (May 17, 1996), CBP defines “mounting” as “a frame or support, such as, ‘an undercarriage or part on which a device (as a motor or an artillery piece) rests in service,’ or ‘an attachment for an accessory.’” Webster’s Ninth New Collegiate Dictionary, pg. 775-776 (1990). HQ 966458 (June 19, 2003) further defines “mountings” as “something serving as a backing, support, setting etc.” See also Webster’s New World Dictionary of the American Language, 2nd, Edition p.931 (1974).
Mountings and fittings that fall within heading 8302, HTSUS, must be suitable for specific objects, which are enumerated in the language of the heading. The heading reads, “…suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like…” Only mountings and fittings suitable for use on these items (or items similar in kind to these exemplars) are to be classified in this heading.
In this case, the monitor mounts are frames that support a monitor and allow the monitor to be attached to a piece of furniture, i.e., a desk. The monitor mount joins the monitors and desk together and serve as a supporting backing. Because the monitor mounts are “mountings” and are suitable for furniture, they are classifiable in heading 8302, HTSUS.
Now that we have determined the proper heading of the monitor mounts, we now move to classify the monitor mounts in the correct subheading. Two subheadings are at issue: 8302.42, HTSUS, as mountings suitable for furniture, of iron or steel, of aluminum or of zinc, or 8302.50, HTSUS, as hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.
EN 8302 (E) states that 8302.42, HTSUS, includes, but is not limited to, protective studs for legs of furniture, metal decorative fittings, shelf adjusters for book-cases, corner braces, catches and latches, hasps and staples for chests, and handles. In applying ejusdem generis, we find that the monitor mounts are not described in heading 8302.42, HTSUS, and conclude that the subject goods are not of the same class or kind as the items enumerated in EN 83.02 (E).
EN 8302 (G) states that 8302.50, HTSUS, covers “hat-racks, hat-pegs, brackets, and similar fixtures such as coat racks, towel racks, dish-towel racks, dish-cloth racks, brush racks, and key racks.” While the term “bracket” is not defined in either the HTSUS or the Explanatory Notes, Webster’s Dictionary defines “bracket” as: “an overhanging member that projects from a structure (such as a wall) and is usually designed to support a vertical load or to strengthen an angle.” See also New York Ruling Letter (“NY”) M81313 (March 28, 2006) (mounting fixtures used to attach flat panel TVs and computer monitors are classified in subheading 8302.50, HTSUS); NY N013252 (July 10, 2007) (an adapter bracket, extension arm, aluminum channel, and aluminum handle, that are all parts of a monitor mount that can be mounted to a wall or desktop, are each classified in subheading 8302.50, HTSUS); NY N236009 (December 10, 2012) (flat panel wall mounts for televisions and monitors are classified in subheading 8302.50, HTSUS).
Additionally, the essential characteristics of items classified in 8302.50, HTSUS, are that they hang and store items. See HQ H007444 (June 16, 2008); see also HQ H042578 (February 4, 2009) (spice racks that include hooks to hang the spice rack is classified in 8302.50, HTSUS, as they can be mounted to doors or walls and are used to organize and store household items); HQ 962366 (July 12, 1999) (metal racks used for storage and filing of oversized paper documents are classified in 8302.50, HTSUS); NY N304665 (July 3, 2019) (monitor mounts designed to clamp to a desk or tabletop are classified in subheading 8302.50, HTSUS); NY N304110 (May 21, 2019) (monitor mount consisting of a metal pole that attaches to a cart, and a flat, square metal mounting bracket attached to the monitor is classified in 8302.50); NY E86337 (September 20, 1999) (steel clamp used to attach a speaker to a desk or table is classified in 8302.50).
Here, the monitor mounts project from a flat surface and provide a mount that allows the monitor to sit vertically. They are designed to support and hang a vertical load: the monitors.
Based on the foregoing, we find that the monitor mounts are classified in heading 8302.50.00, HTSUS, as base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.
HOLDING:
By application of GRI 1, the monitor mounts are classified in heading 8302, HTSUS, specifically in subheading 8302.50.0000, HTSUSA (Annotated), 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: hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.” The 2022 column one, general rate of duty is 0% ad valorem.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products.? Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheading 8302.50.0000, HTSUSA, may be subject to additional duties or quota. ?At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 83 subheading listed above. The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
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 online at https://hts.usitc.gov/current.
Sincerely,
Andrew Langreich, Chief
Chemicals, Petroleum, Metals and Miscellaneous Articles Branch