The tariff classification of brackets from China and the United States

N218358 June 11, 2012 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8433.90.1000; 8431.39.0080; 9405.99.4090 Gregg Pittelkow, Manager, Import/Export Compliance The Toro Company 8111 Lyndale Avenue South Bloomington, MN 55420-1136 RE: The tariff classification of brackets from China and the United States Dear Mr. Pittlekow, In your letter dated May 18, 2012, you requested a tariff classification. The first item under consideration has been identified as a Bracket (Part # 112-6416) for a lawn mower. You state that the purpose of this bracket is to secure the side deflector, side discharge chute, side discharge cover rod and side discharge torsion spring to the deck of a lawn mower. The bracket is made of zinc coated 12 gauge hot rolled commercial steel sheet and is made in the United States. The second item under consideration has been identified as a Bracket (Part # 108-4909) for a snow blower. You state that the purpose of this bracket is to secure the lower end of the chute control subsystem to the handle of the snow blower. It is made of zinc plated (with black chromate conversion) 7 gauge hot rolled steel and is made in the United States. The third item under consideration has been identified as a Bracket (Part # 118-2532) for an underwater outdoor light fixture. You state that the bracket is to connect the adjustable housing (can) to the bracket base. It is “U” shaped and made of type 316 stainless steel. The bracket’s design and shape allow the fixture housing to be adjusted to various angles relative to the position of the bracket base and is made in China. The applicable classification subheading for the Bracket (Part # 112-6416) will be 8433.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … grass or hay mowers … Mowers for lawns, parks or sports grounds: … Parts: Of mowers for lawns, parks or sports grounds.” The applicable classification subheading for the Bracket (Part # 108-4909) will be 8431.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … snowplows and snowblowers: Parts suitable for use solely or principally with the machinery of heading 8425 to 8430: Other: Other: Other: Other: Other.” The applicable classification subheading for the Bracket (Part # 118-2532) will be 9405.99.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fixtures … Parts: Other: Other: Other.” The duty rate will be 6%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 brackets for the lawn mower or the snow blower, please contact National Import Specialist Matthew Sullivan at 646-733-3013. If you have any questions regarding the bracket for the light fixture, please contact National Import Specialist Thomas Campanelli at 646-733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division