The tariff classification of steel anchoring devices (brackets) from China

N300099 September 11, 2018 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Ms. Judy McLaughlin Anvil International, LLC 2 Holland Way Exeter, NH 03833 RE: The tariff classification of steel anchoring devices (brackets) from China Dear Ms. McLaughlin: In your letter dated August 15, 2018, you requested a tariff classification ruling. Data and specification sheets, pictures, and technical drawings for each subject item were submitted for our review. The five products under consideration are described in your letter as “various different configurations of stainless and galvanized steel anchoring devices (brackets) used in commercial and cold storage fire protection sprinkler systems.” The merchandise at issue includes Item 1 identified as Adjustable Brackets of galvanized steel in various sizes (ADO16”BKT2, ADO24”BKT2, ADO30”BKT2, ADO48”BKT2), Item 2 identified as Multiport Brackets of galvanized & stainless steel (MP24BKT2 in stainless steel and MPO24BKT2, MPT24BKT1 MP24BKT2/1.25 in galvanized steel), Item 3 identified as an Open Hub Assembly Bracket of galvanized steel in various sizes (SFO24”BKT1, SFO48”BKT1, SFOHBKT2-locking), Item 4 identified as UH Series Brackets in galvanized steel (UH-2, UHCP25-MOD2, UHO, UHO-1, UHO-3), and Item 5 identified as Ceiling Brackets (SPO4TZBKT2, SPO6TZBKT2). In your submission, you suggested classification for the brackets in subheading 8424.90, which provides for, inter alia, parts of mechanical appliances for projecting, dispersing, or spraying liquids. Based on the information provided, it does not appear that the brackets in question would be classified as parts of a mechanical spraying appliance. The articles are not integral parts of a spraying apparatus, without which said apparatus would not function. Consequently, the brackets would not be classified in heading 8424. You also proposed classification for the anchoring devices (brackets) in two different subheadings under heading 8302: Subheading 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), provides for Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other; and subheading 8302.49.6085, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like …..: Other mountings, fittings and similar articles, and parts thereof: Other: Other: Of iron or steel, of aluminum or of zinc: Other: Other.” This office disagrees. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and Customs believes the ENs should always be consulted. The brackets are used to support and position a flexible connection in a sprinkler system. Brackets for mechanical appliances such as a sprinkler system are not within the exemplars found in the ENs for heading 8302. Accordingly, the anchoring devices (brackets) are not classifiable in subheading 8302.41.6080, HTSUS or 8302.49.6085, HTSUS. The applicable subheading for the anchoring devices (brackets) including Adjustable Brackets (Item 1), Multiport Brackets (Item 2), Open Hub Assembly Brackets (Item 3), UH Series Brackets (Item 4), and Ceiling Brackets (Item 5) will be 7326.90.8688, HTSUS, which provides for Other articles of iron or steel, Other… Other. The rate of duty will be 2.9 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 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division