The tariff classification and application of 301 trade remedies of steel mounting brackets from China

N307687 December 11, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Nicholas D’Andrea Mallory Alexander International Logistics (NY) LLC 777 Sunrise Highway Lynbrook, NY 11563 RE: The tariff classification and application of 301 trade remedies of steel mounting brackets from China Dear Mr. D’Andrea: In your letter dated November 15, 2019 you requested a tariff classification ruling on behalf of CJ Global Inc. The merchandise under consideration is described as mounting brackets used for mounting and securing flat panel television monitors to a flat wall surface. Each mounting bracket is made of powder coated steel and includes all necessary mounting hardware.Model #F00611 is a flush mount locking stationary bracket for flat panel televisions. It is comprised of a base plate that gets mounted to a wall, and 2 mounting arms that get attached to a television. It has a maximum adjustable measurement of 31.5 inches wide by 23.6 inches high and a 132 pound maximum capacity. This mounting bracket can accommodate a television measuring between 42 inches and 80 inches. Models #T00521 and #T00522 are tilting mount brackets for flat panel televisions. Each is comprised of a base plate that gets mounted to a wall, and 2 mounting arms that get attached to a television. Each serves to hold a flat panel television permanently in a tilted viewing position. Model #T00521 has a maximum adjustable measurement of 15.75 inches wide by 15.75 inches high and a 110 pound maximum capacity. This mounting bracket can accommodate a television measuring between 23 inches and 46 inches. Model #T00522 has a maximum adjustable measurement of 25.5 inches wide by 16.5 inches high and a 110 pound maximum capacity. This mounting bracket can accommodate a television measuring between 32 inches and 65 inches. Models #FM00523 and #FM00524 are flat panel television wall mounting brackets that provide the option of full motion adjustment to a desired position. Each has pull out arms that extend away from the wall and allow the television to be tilted and swiveled to the angle of desired viewing. Model #FM00523 has a maximum adjustable measurement of 17.13 inches wide by 17.13 inches high and a 66 pound maximum capacity. This mounting bracket can accommodate a television measuring between 19 inches and 46 inches. Model #FM00524 has a maximum adjustable measurement of 23.6 inches wide by 15.75 inches high and a 99 pound maximum capacity. This mounting bracket can accommodate a television measuring between 32 inches and 65 inches. The applicable subheading for the metal brackets, models #F00611, #T00521, #T00522, #FM00523 and #FM00524, 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