N011605 N0 Ruling Active

The tariff classification of mounting fixtures from Taiwan

Issued May 25, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.42.3065

Headings: 8302

Product description

” They are steel mountings used to attach a fluorescent task light fixture to a furniture station desk. Two brackets are used to mount each light fixture. They do not contain electrical components, wiring or similar parts.

CBP rationale

The applicable subheading for the T-2 Brackets will be 8302.42.3065, 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, suitable for furniture, of iron or steel, of aluminum or of zinc, other.

Full text

N011605 May 25, 2007 CLA-2-83:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 Mr. Terry McCracken R.J. McCraken & Son Inc. DBA Supply Chain Customs Brokers 4607 44th Street SE Kentwood, Michigan 49512 RE: The tariff classification of mounting fixtures from Taiwan Dear Mr. McCraken: In your letter dated May 16, 2007, you requested a tariff classification ruling on behalf of Vantex International Co. Ltd USA. The samples you submitted are called “T-2 Brackets.” They are steel mountings used to attach a fluorescent task light fixture to a furniture station desk. Two brackets are used to mount each light fixture. They do not contain electrical components, wiring or similar parts. The applicable subheading for the T-2 Brackets will be 8302.42.3065, 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, suitable for furniture, 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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