The tariff classification of steel brackets from China

N303516 April 12, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 David Gomez World Exchange, Inc. 11205 S. La Cienega Blvd Los Angeles, CA 90045 RE: The tariff classification of steel brackets from China Dear Mr. Gomez: In your letter dated March 8, 2019, you requested a tariff classification ruling on behalf of Pride Industries. The items under consideration are three types of mounting brackets made of 100 percent cold rolled steel with a clear zinc finish. The first item, product number PAN-540-000390, is a rack-mount bracket used to secure a computer firewall to a two or four-post floor-mounted equipment rack. The bracket is 7.67 inches long and 3.47 inches wide, and weighs 12.3 ounces. The second item, product number PAN-540-000397, is a DIN bracket used to secure a computer firewall to either a DIN rail, a floor-mounted equipment rack, a flat surface, or directly on a wall. The bracket is 3.86 inches long and 1.60 inches wide, weighs 2.1 ounces, and comes with two non-removable screws. The third item, product number PAN-735-000049, is an adjustable rack-mount bracket used to secure a computer firewall or appliance (server) to a two or four-post floor-mounted equipment rack. The bracket weighs 3 pounds, 12.7 ounces. No measurements were provided. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined first 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 on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. All three brackets under consideration meet the terms of heading 8302. They are made of base metal, perform a fastening/supporting function and are suitable for use on articles enumerated in the language of the heading. Articles PAN-540-000390 and PAN-735-000049 secure a firewall to a floor-mounted equipment rack. The floor-mounted equipment rack is considered furniture for classification purposes. Therefore articles PAN-540-000390 and PAN-735-000049 will be classified under subheading 8302.42.3065, which provides for mountings and fittings suitable for furniture. However, product number PAN-540-000397 is a DIN bracket used to secure a computer firewall to either a DIN rail, floor-mounted equipment rack, a flat surface, or directly on a wall and could potentially be classified under subheading 8302.41.6080, which provides for mountings and fittings suitable for buildings; or subheading 8302.42.3065, which provides for mountings and fittings suitable for furniture. To determine the applicable subheading for this product we refer to GRI 6, which extends GRI 1-5 to cover classification at the subheading level. Since this article is classifiable under two subheadings in heading 8302, the subheading will be determined using GRI 3. It is determined by this office that both subheadings are equally specific and the ability to secure a firewall to a wall or to furniture are of equal importance, therefore the brackets will be classified by application of GRI 3(c): the heading that occurs last in numerical order among those of equal consideration. Consequently, article PAN-540-000397, a DIN bracket used to secure a computer firewall to either a DIN rail, floor-mounted equipment rack, a flat surface, or directly on a wall, is also classified under subheading 8302.42.3065. The applicable subheading for all three brackets under consideration: PAN-540-000390, PAN-735-000049 and PAN-540-000397, will be 8302.42.3065, HTSUS, which provides for Base metal mountings, fittings and similar articles… Other mountings, fittings and similar articles, and parts thereof: Other, suitable for furniture: Of iron or steel, of aluminum or of zinc; Other. The duty rate will be 3.9 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 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division