The tariff classification of television wall mounts from Brazil

NY 879533 November 3, 1992 CLA-2-83:S:N:N1:113 879533 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. Bolling L. DeSouza Lydell Enterprises, Inc. 1 Dudley Court Bethesda, Maryland 20814 RE: The tariff classification of television wall mounts from Brazil Dear Mr. DeSouza: In your letter dated October 15, 1992, you requested a tariff classification ruling. The merchandise is a mounting for a television set and videocassette player. It is made of epoxy coated steel tubing. It is designed to save space in a home, bar, hospital or similar area by enabling a television and a video player to be placed on a wall. The mounting is adjustable and can support up to 220 ponds. The applicable subheading for the television and video wall mount will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings and fittings and similar articles ... hat- racks, hat pegs, brackets and similar fixtures. The duty rate will be 3.4 percent ad valorem. Articles classifiable under subheading 8302.50.0000, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport