The tariff classification of flat panel display mounts from Taiwan

N236977 January 28, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. Carl Hung Ampac Customs Service Inc. 9111 S. La Cienega Blvd. Suite 201 Inglewood, CA 90301-7430 RE: The tariff classification of flat panel display mounts from Taiwan Dear Mr. Hung: In your letter dated December 26, 2012, you requested a tariff classification ruling on behalf of Premier Mounts. The merchandise under consideration is several models of flat panel mounts for flat screen televisions and monitors. Each mount is made of powder coated steel, features an open design for easy cable and electrical access, and includes all necessary mounting hardware. Model P2642F is a low-profile wall mount for flat panel displays weighing up to 130 lbs. It weighs 9 lbs. and measures 22.41 inches in width by 16.5 inches in height by 0.96 inches in depth. Model P4263F is a low-profile wall mount for flat panel displays weighing up to 175 lbs. It weighs 12 lbs. and measures 33.25 inches in width by 21.38 inches in height by 0.96 inches in depth. It holds a flat panel less than 1 inch from the wall. Model P5080F is a low-profile wall mount for flat panel displays weighing up to 300 lbs. It weighs 18 lbs. and measures 45.21 inches in width by 28.35 inches in height by 0.96 inches in depth. It holds a flat panel less than 1 inch from the wall. Model PCM-MS2 is a tilting wall mount for flat panel displays weighing up to 175 lbs. It weighs 21 lbs. and measures 28.98 inches in width by 21 inches in height by 2.34 inches in depth. It offers 12 degrees of continuous tilt and features built-in lateral shift for precise placement. Model PRC is an adjustable height ceiling mount for flat panel displays weighing up to 50 lbs. Its tubular design allows the display panel to extend downward 33 to 50 inches from the ceiling. It weighs 21 lbs. and provides 360 degrees of rotation and 15 degrees of tilt. The applicable subheading for the steel flat panel wall and ceiling 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. We need additional information in order to issue a ruling on model number PP-FCTA, false ceiling adapter. Please provide the following: A picture of this article in condition as imported. A picture of this article in use. A detailed description of the function and use of this article. Is it used alone to mount a display or is it used together with another mount or other components? Please explain in detail. What is meant by the term “accepts 1.5 in. NPT pipes?” Does this article replace a ceiling tile or is it mounted behind the ceiling tile? 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 Barbara Kaiser (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division