The tariff classification of the right and left leg connective parts of the VideoWave Entertainment System table stand made in China

N145888 February 22, 2011 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7615.19.9000 Mr. Herbert J. Lynch Customs Counsel to Bose Corporation Sullivan & Lynch, P.C. Attorneys and Counselors at Law 56 Roland Street, Suite 303 Boston, MA 02129-1223 RE: The tariff classification of the right and left leg connective parts of the VideoWave Entertainment System table stand made in China Dear Mr. Lynch: In your letter dated January 28, 2011, on behalf of your client Bose Corporation, you requested a tariff classification ruling. Samples of the subject items were submitted for our review and will be returned as requested. The merchandise under consideration is identified in your letter as the right and left leg connective parts of the VideoWave Entertainment System table stand (Part Numbers 324802-001 and 324803-002). The items in question are made of aluminum. You indicated in your letter that the subject items are specifically designed parts. The National Import Specialist (NIS) that handles parts of televisions (TVs) stated that “As per HQ 968132, a TV stand is an accessory to a TV and not a part. Therefore it is not classified in heading 8529, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of TVs.” You stated that “Other alternatives are HTSUS Headings 9403 and 8302 for Tariff Classification purposes.” The NIS that handles heading 9403, HTSUS, stated that “As the legs are part of a table stand, an article not designed for placement on the floor or ground, it would not be classifiable in Chapter 94 per Note 2 to that chapter.” The NIS that handles Heading 8302, HTSUS, stated that the “articles are not mountings/fittings of heading 8302.” You indicated in your ruling request that “If the stand is not provided for with a parts provision, Part Nos. 324802-001 and 324803-002 would appear to be classifiable as articles of aluminum…the VideoWave table stand is classifiable in Heading 7615 and its parts under subheading 7615.19.9000.” Based on the information available to our office, we agree with your suggested classification in heading 7615, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum. The applicable subheading for the right and left leg connective parts of the VideoWave Entertainment System table stand (Part Numbers 324802-001 and 324803-002) will be 7615.19.9000, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum…other, other. The rate of duty will be 3.1 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division