CLA-2-73:OT:RR:NC:N1:113
Judy McLaughlin
Anvil International, LLC
2 Holland Way
Exeter, NH 03833
RE: The tariff classification of a mounting bracket from China
Dear Ms. McLaughlin:
In your letter dated August 8, 2018, you requested a tariff classification ruling. This office reviewed the documentation you submitted.
The merchandise under consideration is described as a “bottom mounting block.” You submitted a photograph for the bottom mounting block and a technical diagram for the “11XX Series Top & Bottom Duct Assembly.” The bottom mounting block is a stainless steel mounting flange that measures 7 inches square with a circular opening in its center, 4 threaded studs welded on top, and a single rivet hole on each corner. The article is designed to fasten to a building exhaust duct and serves to mount a fire suppression sprinkler system to the building. When in use, the bottom mounting block is secured with a sealant and 4 rivets to a square opening in the exhaust duct. A flexible hose and a sprinkler head are connected to the fire protection system and then to the building duct through a separate top block that is placed on the bottom mounting block. Once fastened in place, the sprinkler head is secured inside the duct and the hose is connected to a water source.
In your submission, you suggested classification of the mounting block in subheading 8424.90, which provides for, inter alia, parts of mechanical appliances for projecting, dispersing, or spraying liquids. Based on the information provided, it does not appear that this article would be classified as a part of a mechanical spraying appliance. The article is not an integral part of a spraying apparatus, without which said apparatus would not function. Consequently, the mounting block would not be classified in heading 8424.
You also proposed classification for the bottom mounting block in two different subheadings under heading 8302: Subheading 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), 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; and subheading 8302.49.6085, 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 …..: Other mountings, fittings and similar articles, and parts thereof: Other: Other: Of iron or steel, of aluminum or of zinc: Other: Other. This office disagrees. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and Customs believes the ENs should always be consulted. The bottom mounting block fastens to an exhaust duct and serves to mount a fire suppression sprinkler system to the ductwork of a building. Brackets for machinery such as a fire suppression system are not within the exemplars found in the ENs for heading 8302. Accordingly, the bottom mounting block is not classifiable in subheading 8302.41.6080, HTSUS or 8302.49.6085, HTSUS.
The applicable subheading for the bottom mounting block will be 7326.90.8688, HTSUS, which provides for Other articles of iron or steel, Other… Other. The rate of duty will be 2.9 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 https://hts.usitc.gov/current.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division