CLA-2-83:OT:RR:NC:N4:434
Ozgur Gorur
Transform Partners LLC
12113 Kirkham Rd.
Poway, CA 92064
RE: The tariff classification of monitor mounts and stands from China
Dear Mr. Gorur:
In your letter, dated June 5, 2019, you requested a tariff classification ruling. Product information and samples were submitted for our review. The products under consideration are stands and mounts designed to hold a computer monitor, or similar display device, with a corresponding VESA design.
The monitor stands identified as MI 2781 and MI 2789 are designed to stand on a desk top or other table surface and hold two display monitors. They differ in size, but their basic features are the same. Mounted to the base of each model is a central, adjustable pole of base metal that supports a horizontal cross-arm, on each end of which is a flat, square metal mounting bracket to attach a monitor. The monitors are not included.
The articles identified as MI 2761 and MI 2752, monitor mounts, are designed to clamp to a desk or tabletop and hang a display monitor(s) in an elevated position over a work surface. Article MI 2761 consists of a moveable, metal extension arm and a flat, square metal mounting bracket at the end of the arm that supports a monitor. This article includes both a grommet base and a C-Clamp base to attach the mount vertically to the edge of a desk or tabletop. Article MI 2752 consists of a metal pole with two moveable arms, each with a flat, square metal mounting bracket that attaches to a monitor. This article comes with a base that clamps the mount vertically to the edge of a desk or tabletop. The monitors are not included.
You propose classification of the subject monitor stands and mounts in subheading 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403. In regards to MI 2781 and MI 2789, the stands, we agree. They are designed to rest atop a desk and hold objects, similar in that sense to the heading’s listed exemplars.
Therefore, the applicable subheading for MI 2781 and MI 2789, the monitor stands, will be 8304.00.0000, which provides for “Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403.” The rate of duty will be 3.9%.
In regards to MI 2761 and 2752, this office disagrees with classification in heading 8304, HTSUS. The mounts attach to the desk itself, rather than constituting a “desk-top” article. These monitor mounts are considered parts of general use as defined in note 2 of section XV, of base metal. Explanatory Note 83.02 states the following, "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)." Accordingly, the subject mounting brackets are classified in heading 8302, HTSUS, and are determined to be "parts of general use" as defined in Section XV, Note 2. Explanatory Note (C) to Section XV provides 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.
The applicable subheading for MI 2761 and MI 2752, monitor mounts, will be 8302.50.0000, HTSUS, which provides for “Base metal mountings, fittings and similar articles…Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.” The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.50.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division