The tariff classification of an aluminum quick return bracket from Taiwan

N360003
April 14, 2026
CLA-2-83:OT:RR:NC:N5:121
CATEGORY: Classification
TARIFF NO.: 8302.41.6080
Jamie Palios ITOCHU International Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of an aluminum quick return bracket from Taiwan Dear Ms. Palios: In your letter dated March 24, 2026, you requested a tariff classification ruling. Photographs and descriptions of the merchandise were included in your inquiry. The article under consideration is described as a 90-degree Quick Return Bracket, part # ADA-PR. This article is a heavy-duty powder-coated aluminum hollow elbow with a collar that functions to connect a hand railing to a post or wall. It includes an internal joiner and a joint cover that allows the bracket to be seamlessly connected to the railing section. Mounting hardware is also included. The applicable subheading for the 90-degree Quick Return Bracket, part # ADA-PR will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other. The rate of duty will be 3.9 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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,
(for) James P. Forkan Director National Commodity Specialist Division