The tariff classification of plastic and steel pole sockets from Indonesia

N187455 October 20, 2011 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 3926.30.5000; 8302.42.3065 Mr. Dennis D. Heck Yamaha Corporation of America 6600 Orangethorpe Ave. Buena Park, CA 90620 RE: The tariff classification of plastic and steel pole sockets from Indonesia Dear Mr. Heck: In your letter dated October 4, 2011, you requested a tariff classification ruling. The merchandise under consideration is two pole sockets; one made of plastic and one made of steel. The plastic pole socket is identified as part number WT702600; the steel pole socket is identified as part number WS004300. The pole sockets are designed to be installed onto audio speakers. Each pole socket serves to mount a speaker onto a floor-standing speaker stand or to mount a monitor speaker on top of a floor speaker with a speaker pole. You propose classification of the pole sockets in subheading 3926.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plastic belting and belts for machinery; and in subheading 8302.49.6085, HTSUS, which provides for other base metal mountings, fittings and similar articles. We disagree with both proposals. Metal floor-standing speaker stands have been classified in NY C80433 (October 21, 1997) and NY E86337 (September 20, 1999) in subheading 9403.20, HTSUS, which provides for other metal furniture. Accordingly, since the pole sockets mount to a floor-standing speaker stand, they are suitable for use on furniture and are more specifically provided for elsewhere. The applicable subheading for the plastic pole socket will be 3926.30.5000, HTSUS, which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the steel pole socket will be 8302.42.3065, 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 duty rate 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