The tariff classification of a wall mount bracket from China

N319701 May 27, 2021 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 9903.88.03 Theresa Sekula Knoll, Inc. 1235 Water Street East Greenville, PA 18041 RE: The tariff classification of a wall mount bracket from China Dear Ms. Sekula: In your letter dated May 6, 2021 you requested a tariff classification ruling. The merchandise under consideration is described in your request as a Mounting Bracket Assembly - Part # SAPSSWDIRCP. This mounting bracket assembly is made primarily of aluminum and used to mount a monitor swivel arm to a wall or vertical surface. The applicable subheading for the Mounting Bracket Assembly - Part # SAPSSWDIRCP will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal. 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, including information on exclusions and their effective dates, 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. 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 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