CLA-2-83:OT:RR:NC:1:102
Meagan Harth
Mars International
60 Kingsbridge Road
Piscataway NJ, 08854
RE: The tariff classification of a Universal Mounting Bracket from China.
Dear Ms. Harth:
In your letter dated August 1, 2014, you requested a tariff classification ruling. The merchandise under consideration is Item UB, Universal Mounting Bracket. The item is constructed of steel and measures approximately 9 inches long by 3½ inches wide. The Universal Mounting Bracket is designed to mount Motion Sensor Photocells to the frame of a garage door. The Motion Sensor Photocells are used to detect obstructions in the path of a garage door.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
In your letter you have suggested subheading 8302.60.9000, HTSUS, for base metal mountings, fittings and similar articles suitable for automatic door closers, and parts thereof of base metal. The subheading 8302.60 is described in the EN’s as including "fittings and similar articles used for automatic door closers, spring or hydraulic types, for doors, gates, etc." In this case, the Universal Mount Bracket is not a fitting or similar article used in the closure of a garage door, but functions as a mounting used to hold and secure Motion Sensor Photocells. Thus classification is precluded from subheading 8302.60.9000, HTSUS.
The applicable subheading for the Item Number UB, Universal Mounting Bracket, will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division