The tariff classification of aluminum mounting brackets from Japan

N075961 September 23, 2009 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Martin W. Dooley Multimodal International, LTD. 2100 E. Devon Ave., Suite 102 Elk Grove Village, IL 60007 RE: The tariff classification of aluminum mounting brackets from Japan Dear Mr. Dooley: In your letter dated September 15, 2009, you requested a tariff classification ruling on behalf of Toyota Tsusho America. The merchandise under consideration is described as two Bracket Condensers, part numbers 047792-0180 and 146542-1880. They are finished cast aluminum brackets that function to mount and secure an automotive air conditioning condenser to a motor vehicle. Your letter indicates that you believe the brackets should be classified in subheading 8415.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of air conditioning machines. This office disagrees. Explanatory Note 83.02 states the following, "This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." Accordingly, the subject mounting brackets are classified in heading 8302, HTSUS, and are determined to be "parts of general use" as defined in Section XV, Note 2. Parts of general use are precluded from classification within Section XVI, which covers chapters 85 and 84, per Note 1(g) to Section XVI. The applicable subheading for the aluminum automotive brackets will be 8302.30.3060, HTSUS, which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division