The tariff classification of a plastic wall bracket from China

N275039 April 28, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Andy D’Amato Core Brands 1800 S. McDowell Boulevard Petaluma, CA 94954 RE: The tariff classification of a plastic wall bracket from China Dear Mr. D’Amato: In your letter dated April 11, 2016, you requested a tariff classification ruling. A sample was provided. The merchandise at issue is identified as the MT6 Bracket, an in-wall construction bracket used to mount audio speakers. The bracket, which will be rectangular or circular in shape depending on the size of the speaker it will accommodate, is intended to be permanently installed into the wall of a home. The bracket is composed of plastic, and is shipped with two “wings” composed of aluminum mesh with plastic fittings. The wings are designed to be attached to each side of the bracket and subsequently affixed to the studs of a wall by means of nails or screws. The MT6 bracket is a composite good composed of plastic and aluminum. Based on the information provided, the plastic components both predominates by cost and perform the principal role in the function of the product (namely to mount and secure an audio speaker to a wall). As a result, the essential character of the bracket is imparted by the plastic. The applicable subheading for the MT6 Bracket will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' ware of plastics, not elsewhere specified or included: Other. The rate of duty will be 5.3% 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 https://hts.usitc.gov/current. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division