The tariff classification of a plastic wall mount bracket from China

N362786
July 10, 2026
CLA-2-39:OT:RR:NC:N5:137
CATEGORY: Classification
TARIFF NO.: 3925.90.0000
Brandon Steward Metro Fibernet LLC 300 East Walnut Street Evansville, IN 47713 RE: The tariff classification of a plastic wall mount bracket from China Dear Mr. Steward: In your letter dated June 22, 2026, you requested a tariff classification ruling. Part number 117832 is an acrylonitrile-butadiene-styrene (ABS) plastic wall mount bracket. The bracket is designed to be mounted on a wall to mount/hold a WiFi router. In your submission, you indicate that you believe this wall mount bracket should be classified under subheading 3926.90.9989, Harmonized Tariff Schedule of the United States (HTSUS), as an other article of plastic. We disagree. We look to chapter 39, note 11 which lists the items included within heading 3925. We find this wall mount bracket to be more appropriately classified under this heading. As this bracket is more specifically provided for elsewhere, it would be excluded from classification within heading 3926, to include subheading 3926.90.9989, HTSUS, as proposed. The applicable subheading for the plastic wall mount bracket will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The general rate of duty will be 5.3 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 Christina Allen at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division