The tariff classification of LCD TV wall mounts from Taiwan

N055629 April 3, 2009 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Ashley Hong FNS Customs Brokers, Inc. 18301 Broadwick St. Rancho Dominguez, CA 90220 RE: The tariff classification of LCD TV wall mounts from Taiwan Dear Ms. Hong: In your letter dated March, 23, 2009, you requested a tariff classification ruling. A picture of each article was submitted with your request. The merchandise under consideration is two styles of LCD television wall mounts made of powder coated steel. Item number CMW-627 is a double arm mount designed to hold an LCD TV measuring between 23 inches and 37 inches with a maximum weight of 55 lbs. Item number CMW-178 is a double arm mount designed to hold an LCD TV measuring between 23 inches to 40 inches with a maximum weight of 88 lbs. Both mounts are designed to swivel and feature an adjustable tilt of 5° up and 20° down. The applicable subheading for the LCD wall mounts will be 8302.50.0000, Harmonized Tariff Schedule of the United States (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. 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