The tariff classification of flat panel display mounts from Taiwan

N236009 December 10, 2012 CLA-2-121:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. Carl Hung Ampac Customs Service Inc. 9111 S. La Cienega Blvd. Suite 201 Inglewood, CA 90301-7430 RE: The tariff classification of flat panel display mounts from Taiwan Dear Mr. Hung: In your letter dated November 27, 2012, you requested a tariff classification ruling. The merchandise under consideration is several models of flat panel mounts for flat screen televisions and monitors. Each mount is made of powder coated steel and includes all necessary mounting hardware. Model AM50-B is a wall mounted, dual arm, swing-out mount for flat panels weighing up to 50 lbs. It measures 8.88 inches wide by 8.88 inches high, weighs 12 lbs., extends up to 16.9 inches from the wall, and allows up to 90° of swivel and 15° of tilt. Model AM175 is a wall mounted, swing-out mount for flat panels weighing up to 175 lbs. It measures 30.19 inches wide by 21.59 inches high, weighs 42 lbs., features pull out arms that extend up to 16 inches from the wall, and allows up to 45° of swivel and 10° of tilt. Model CTM-MS1 is a tilting mount for flat panels weighing up to 160 lbs. It mounts to walls, floor stands, carts or ceiling adapters and serves to hold the flat panel display permanently in the desired position. It measures 20.54 inches wide by 15.5 inches high, weighs 19 lbs., and allows 12° of continuous tilt. Model FLIP-B is a swing-out mount for flat panels weighing up to 20 lbs. It mounts underneath cabinets, on table tops, walls or any other flat surface and rotates 360°. You indicate that it is ideal for mounting interactive touch panels, card swipe, satellite and cable boxes, Apple TV’s, small media players or mini computers. Model LMV is a video wall framing system for mounting flat panel displays weighing up to 160 lbs. It weighs 45 lbs. and measures 28.49 inches wide by 19 inches high. The applicable subheading for the steel flat panel mounts will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. Please note that ruling requests will contain a maximum of 5 items. If you wish to receive a ruling for your remaining items, please resubmit your request with no more than 5 items per request. 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, Thomas J. Russo Director National Commodity Specialist Division