N297845 N2 Ruling Active

The tariff classification of Acrylic Wall Brackets from China

Issued June 20, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3925.90.0000

Headings: 3925

Product description

The instant product is a set of 2 Acrylic Wall Brackets. You provided the following description of the product. “The wall brackets are made of 100% acrylic. The brackets are manufactured by mold. The brackets are 10.0"L x10.0"Wx14.0"H and weigh 4.6 lbs each. The brackets will be shipped with hardware (screws and caps) as assembly is required. ...The item will be marketed as wall mounting home décor used to hold wall art and/or other decorative accents. Future advertisements will show the item as a display shelf holding various home décor items. Each bracket can hold a total weight of 46.6 lbs/piece.”

CBP rationale

various home décor items. Each bracket can hold a total weight of 46.6 lbs/piece.” The applicable subheading for the Wall Brackets will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Builders' ware of plastics, not elsewhere specified or included, 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 the World Wide Web at https://hts.usitc.gov/current.

Full text

N297845 June 20, 2018 CLA-2-39:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Hailey S. Yonker HSNi 1 HSN Drive St. Petersburg, FL 33716 RE: The tariff classification of Acrylic Wall Brackets from China Dear Ms. Yonker: In your letter dated May 29, 2018, you requested a tariff classification ruling. The instant product is a set of 2 Acrylic Wall Brackets. You provided the following description of the product. “The wall brackets are made of 100% acrylic. The brackets are manufactured by mold. The brackets are 10.0"L x10.0"Wx14.0"H and weigh 4.6 lbs each. The brackets will be shipped with hardware (screws and caps) as assembly is required. ...The item will be marketed as wall mounting home décor used to hold wall art and/or other decorative accents. Future advertisements will show the item as a display shelf holding various home décor items. Each bracket can hold a total weight of 46.6 lbs/piece.” The applicable subheading for the Wall Brackets will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Builders' ware of plastics, not elsewhere specified or included, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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