The tariff classification of steel TV/monitor wall mounting brackets from China

N330116 January 25, 2023 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000, 9903.80.03 Gary Hanna Mixhits Radio, LLC 15 Bay State CourtBrewster, MA 02631 RE: The tariff classification of steel TV/monitor wall mounting brackets from China Dear Mr. Hanna: In your letter dated January 6, 2023, you requested a tariff classification ruling. The articles under consideration are three TV/monitor wall mounting brackets made of steel. Each bracket functions to mount a TV or monitor to a wall. The first two models are identified as Mixhits Audio FM 2655 Bracket and Mixhits Audio FM 3255 Bracket. Both models are full motion wall mount brackets for screen sizes ranging from 26 to 55 inches. The third model is identified as Mixhits Audio WT2655 Bracket. It is a wall mount bracket with tilt for screen sizes ranging from 26 to 55 inches. You suggested classification for the wall mount brackets under 8536.69.0000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The items under consideration are described as steel brackets which are used to mount a display device to a wall and provide tilt, extension, swivel, and/or rotation of the device. In our view, these brackets are not electrical apparatus for switching, protection, or for making connections in electrical circuits, and as such heading 8536 is precluded. The applicable subheading for the Mixhits Audio FM 2655 Bracket, Mixhits Audio FM 3255 Bracket, and the Mixhits Audio WT2655 Bracket will be 8302.50.0000, 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; base metal hat racks, hat-pegs, brackets and similar fixtures; …: 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, 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 and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division