The tariff classification of metal brackets from China

N327899 September 13, 2022 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6080, 9903.88.03 George Meggison South Florida Stairs 2019 Corporate Drive Boynton Beach, FL 33426 RE: The tariff classification of metal brackets from China Dear Mr. Maggison: In your letter dated August 29, 2022, you requested a tariff classification ruling. The merchandise under consideration is three types of brackets, described as clamps, used to secure square and parallelogram-shaped glass panels on interior or exterior stairways and balconies. The brackets are made of 316 stainless steel and are designed to stabilize and join the glass panels in line. The first bracket, described as “1-rc-1-sq”, is an “H” shaped bracket which measures 60 mm by 28 mm by 25 mm. This bracket is meant to join one glass panel to another. The second backet, described as “scr-sqc”, is a right-angle corner bracket which measures 69 mm by 69 mm (each right angle) by 25 mm. This bracket is meant to join glass panels at right angles. The third bracket, described as “4-4a”, is a wall bracket which measures 56 mm by 44 mm by 25 mm. This bracket is meant to join glass panels to a wall. The applicable subheading for the brackets 1-rc-1-sq, scr-sqc, and 4-4a will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other. The rate of duty will be 3.9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.41.6080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.41.6080, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 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