The tariff classification of steel mounting brackets from Canada

N338336 March 21, 2024 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Steven Sanders Sanders Brokerage Services PO Box1983Blaine, WA 98231 RE:  The tariff classification of steel mounting brackets from Canada Dear Mr. Sanders: In your letter dated February 20, 2024, you requested a tariff classification ruling on behalf of Radial Engineering. The goods under consideration are described as J Clamp part # R800 1017 00 and P Clamp part # R800 1090 00. These items are powder coated steel brackets that are used to permanently mount “J” series and the smaller “P” series audio interface products to a wall, desk, or podium. To install this item one would remove the book-end outer shell of the audio interface and insert the inner frame into the correct size Clamp. The interface is secured into the Clamp using hex screws. The flanges on each side of the Clamp are used to permanently mount the audio interface to either a flat or vertical surface as needed. You suggested that these brackets should be classified under subheading 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles … suitable for motor vehicles. We disagree because these brackets are not designed for use in motor vehicles. The Harmonized Commodity Description and Coding System Explanatory Notes ("EN’s") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. EN 8302 (G) states that 8302.50, HTSUS, covers “hat-racks, hat-pegs, brackets, and similar fixtures such as coat racks, towel racks, dish-towel racks, dish-cloth racks, brush racks, and key racks.” While the term “bracket” is not defined in either the HTSUS or the Explanatory Notes, Webster’s Dictionary defines “bracket” as: “an overhanging member that projects from a structure (such as a wall) and is usually designed to support a vertical load or to strengthen an angle.” Here, the Clamps project from a flat surface and provide a mount that allows the audio interface to sit vertically. They are designed to support and hang a vertical load: the audio interface. Based on the foregoing, we find that the Clamps meet the definition of a bracket of subheading 8302.50. The applicable subheading for the J Clamp part # R800 1017 00 and P Clamp part # R800 1090 00 will be 8302.50.0000, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. 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/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division