The tariff classification of steel mounting brackets from China

N307556 December 3, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Zach Hadzismajlovic McCarter & English, LLP Worldwide Plaza 825 Eighth Avenue 31st Floor New York, NY 10019-7475 RE: The tariff classification of steel mounting brackets from China Dear Mr. Hadzismajlovic: In your letter dated November 1, 2019 you requested a tariff classification ruling on behalf of Legrand AV Inc. The merchandise under consideration is described as five stamped steel brackets used for mounting and securing flat panel television and computer monitors to a flat wall surface. The items consist of stamped and formed steel brackets which vary in size, weight and ability to tilt and/or swivel. Each bracket will be imported and sold at retail in an unassembled condition. The following models are included: VLF525, VLL5, VLT5, SLF226 and SLT3. The applicable subheading for the metal brackets, models VLF525, VLL5, VLT5, SLF226 and SLT3, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.50.0000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. The articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on admissibility please contact your assigned Customs Center for Excellence & Expertise office prior to importation of the goods. 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division