The tariff classification of mounting brackets from China

N154757 April 15, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Becky Delsing Best Buy 7601 Penn Avenue South Richfield, MN 55423 RE: The tariff classification of mounting brackets from China Dear Ms. Delsing: In your letter dated March 18, 2011, you requested a tariff classification ruling. Descriptive literature was included with your request. Best Buy SKU 2365344/Model #DX-MP3MT, marketed as the RocketFish MP3 bicycle/car mount, is a mounting kit that can accommodate a variety of mobile devices, such as GPS devices, MP3 players and cell phones. The kit includes three components: a cradle for the mobile device, a suction cup mount and a thumbscrew clamp bracket. The cradle can be attached to either the suction cup mount or the clamp bracket. Although the suction cup mount is described as a car mount, it can be affixed to any smooth surface. Although the clamp bracket is described as a bicycle mount, it can be secured onto motorcycle handles, exercise equipment, or any place with a rod or frame. The applicable subheading for the mounting kit will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division