Application for Further Review of Protest No. 1704-09-100508; Classification of DVD mounting brackets

HQ H097657 October 8, 2010 CLA-2 OT:RR:CTF:TCM H097657 DSR CATEGORY: Classification TARIFF NO.: 3926.90.9980 Port Director Atlanta Service Port U.S. Customs and Border Protection 4341 International ParkwaySuite 600Atlanta, GA 30354 ATTN: Protest Office RE: Application for Further Review of Protest No. 1704-09-100508; Classification of DVD mounting brackets Dear Port Director: This is in response to an Application for Further Review (AFR) of Protest No. 1704-09-100508, made on behalf of Johnson Controls, Inc. (hereinafter “Protestant”). The issues addressed by this ruling originate from the importation of two brackets used for mounting a DVD display/rear seat entertainment (“RSE”) monitor to an automotive seat. The merchandise was entered between December 8, 2008, and January 14, 2009, under subheading 3926.90.9980, of the Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for other articles of plastics, other, other, other, and dutiable at 5.3 % ad valorem. Between October 23, 2009, and November 27, 2009, U.S. Customs and Border Protection (“CBP”) liquidated the entries under that subheading. Protestant now asserts that the entered classification was incorrect and that the merchandise should be classified in subheading 8302.42.3065, HTSUS, which provides, in relevant part, for other base metal mountings, fittings and similar articles suitable for furniture of iron or steel, other. FACTS: The merchandise in question consists of two brackets. One bracket, referred to as “Part 1926053,” is an upper bracket for holding the RSE monitor in place on an automobile seat. The other bracket, referred to as “Part 1926056,” is a lower bracket that is designed for the same purpose and works together with the upper bracket. The invoice included in the documentation that accompanies the file describes the brackets as being made of “plastic elastomer material.” Three images of the upper bracket have been provided. In two of the images, no metal components are apparent. In the remaining picture, there appears a component that appears to consist of a plastic bracket with a metal support. In the two images that purport to show the lower bracket, the lower bracket appears to consist wholly of plastics. ISSUE: Whether the mounting brackets are classified under heading 3926, HTSUS, which provides, in relevant part, for plastic fittings for furniture; or in heading 8302, HTSUS, which provides, in relevant part, for base metal mountings, fittings and similar articles suitable for furniture. LAW AND ANALYSIS: Initially, we note that this matter is protestable under 19 U.S.C. §1514(a)(2) as a decision on classification and duty assessment.  The protest was timely filed on December 3, 2009, and thus within 180 days of liquidation of the subject entries. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further review is properly accorded to the protest pursuant to 19 C.F.R. § 174.24(a) and (b). Specifically, Protestant alleges that the decision against which the protest was filed is inconsistent with a ruling NY R00858, dated September 30, 2004, in which CBP classified metal mounting brackets under subheading 8302.42.3065, HTSUS. We address the allegation below. The HTSUS provisions under consideration in this case are as follows: 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914: * * * * 8302 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; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: * * * * 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: * * * * Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized.  The ENs, although neither dispositive nor legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 8980, 54 Fed. Reg. 35127 (August 23, 1989). There is no dispute that motor vehicle seats are classifiable under heading 9401, HTSUS, and considered to be furniture. Furthermore, subheading 9401.90.10, HTSUS, covers parts of seats of a kind used for motor vehicles. However, the brackets are not classifiable as parts of motor vehicle seats. General Note 1(d) to Chapter 94 excludes parts of general use as defined in Note 2 to Section XV, HTSUS, of base metal, as well as similar goods of plastics from classification within that chapter. Among the articles included in the definition of “parts of general use” are those of heading 8302, which provides for base metal mountings, fittings and similar articles suitable for furniture. EN 83.02, HTSUS, states that the heading includes goods within such general classes “even if they are designed for particular uses (e.g., door handles or hinges for automobiles).” The instant mountings are thus included in the “general purpose” class of fittings and mountings suitable for furniture, and are similar to those defined as parts of general use. Protestant claims that the brackets are (at least partially) composed of base metal. If the brackets were shown to be composed of plastics and base metal, they could be prima facie classifiable in headings 3926, HTSUS, and 8302, HTSUS, respectively. Classification would thus fall to GRI 3 – in particular GRI 3(b) – and we would engage in analysis of the brackets’ “essential character.” However, Protestant has failed to submit sufficient evidence to justify such an analysis. The submitted invoice describes the brackets as consisting of plastics. The images of the lower bracket appear to confirm that the lower bracket is wholly made of plastics. The images depicting the upper bracket confirm that at least the bulk of the bracket is made of plastics. While there may be a metal component to the upper bracket, Protestant has submitted no evidence to support a claim that a metal component, if present, imparts the essential character of the bracket. For these reasons, we are compelled to conclude that the subject brackets are composed of plastics, and thus classifiable in heading 3926, HTSUS, specifically in subheading 3926.30.50, HTSUS. HOLDING: Pursuant to GRI 1 and GRI 3(b), the DVD mounting brackets are classifiable under subheading 3926.30.50, HTSUS, which covers “Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Other.” The column one, general rate of duty at the time of entry was 5.3 percent ad valorem. You are instructed to DENY the protest.  In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision, the Office International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public on the CBP website located at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division