The tariff classification of mounting brackets from China

NY M87190 October 16, 2006 CLA-2-83:RR:NC:N1:121 M87190 CATEGORY: Classification TARIFF NO.: 8302.30.3060; 8302.49.6055 Ms. Jena Hooks Uniden America Corporation 4700 Amon Carter Blvd. Ft. Worth, TX 76155 RE: The tariff classification of mounting brackets from China Dear Ms. Hooks: In your letter dated September 18, 2006, you requested a tariff classification ruling. The samples you submitted, which will be returned to you, are two mounting brackets and a mounting kit. Item numbers HBCT406058Z and HBCT357513Z are one-piece mounting brackets made of steel. Item number HBCT406058Z is designed to mount a Uniden scanning radio (model BC244CLT) to a motor vehicle. Item number HBCT357513Z is designed to mount a Uniden CB radio (model SMU250) to a motor vehicle. Item number FMB321 is a mounting kit consisting of two brackets, two plates and assorted screws, nuts and washers. It is made of stainless steel and is designed to mount a Uniden marine radio (models Polaris, LTD1025 and Oceanus) to a vessel. Your letter indicates that since each bracket was designed for mounting a specific radio equipment unit, you believe classification under subheading 8529.90.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the apparatus of headings 8525 to 8528, is appropriate. This office, however, disagrees. 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).” As such, 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. Parts of general use are precluded from classification within Section XVI, which covers chapters 85 and 84, per Note 1(g) to Section XVI. The applicable subheading for item numbers HBCT406058Z and HBCT357513Z will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, or iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 percent ad valorem. The applicable subheading for the mounting kit, item number FMB321, will be 8302.49.6055, 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, other, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The rate of duty will be 5.7 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division