CLA-2-83:OT:RR:NC:N5:121
Sarah High
Core Health & Fitness LLC
17800 SE Mill Plain Blvd ,Unit 190 Vancouver, WA 98683
RE: The tariff classification of a steel wall mounting bracket from China.
Dear Ms. High:
In your letter dated July 15, 2024, you requested a tariff classification ruling.
The article under consideration is described as a steel wall mount, item number WEX-WLMT-001. It functions to mount the OnDemand digital media player onto a wall. This hinged wall mounting bracket measures approximately 16.2 inches wide, 7.1 inches tall and 2 inches deep. The mount consists of one steel wall plate and one steel player plate, both with pre-drilled holes for screws. Mounting hardware is included.
In your submission you proposed the classification of this article under 8302.49.6085, Harmonized Tariff Schedule of the United States, 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.
Subheading 8302.49 covers a wide range of base metal mountings and fittings that are not more specifically provided for elsewhere in the tariff. It is our opinion that this mounting bracket is more specifically provided for in subheading 8302.50, HTSUS. The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs) represent 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. 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. Additionally, the essential characteristics of items classified in 8302.50, HTSUS, are that they made of base metal, are affixed to a wall, and function to hang, hold, or support items. Here, the subject steel wall mounting bracket projects from a flat surface and provides a mount that allows the OnDemand media player to sit vertically. It is designed to support and hang a vertical load: the OnDemand media player. Based on the foregoing, we find that the subject wall mounting bracket is described in subheading 8302.50.0000, HTSUS.
The applicable subheading for the steel wall mount, item number WEX-WLMT-001 will be 8302.50.0000, 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; base metal hat racks, hat-pegs, brackets and similar fixtures; : Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to an 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 HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division