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

N307703 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 Paragon Group USA LLC. The merchandise under consideration is described as television wall mount brackets. Each mounting bracket is made of powder coated steel and includes all necessary mounting hardware.Model #50710N is a fixed wall mount 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 25.5 inches wide and a 150 pound maximum capacity. This mounting bracket can accommodate a television measuring between 26 inches and 80 inches. Model #30901N is a tilting mount 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 serves to hold a flat panel television permanently in a tilted viewing position. It has a maximum adjustable measurement of 23.62 inches wide and a 150 pound maximum capacity. This mounting bracket can accommodate a television measuring between 26 inches and 90 inches. Model #MB-19053 is a flat panel television wall mounting bracket that provides the option of full motion adjustment to a desired viewing position. It has a folding swivel arm that extends away from the wall and allows the television to be swiveled to the angle desired. This mounting bracket can accommodate a television measuring between 23 inches and 55 inches and has a 50 pound maximum capacity. The applicable subheading for the metal brackets, models #50710N, #30901N and #MB-19053, 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