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NY L85225




June 22, 2005

CLA-2-73:RR:NC:N1:113 L85225

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8587

Ms. Donna M. Dion
American Power Conversion Corp.
P.O. Box 278
132 Fairgrounds Road
West Kingston, RI 02892

RE: The tariff classification of mounting brackets from India

Dear Ms. Dion:

In your letter received in this office on May 26, 2005, you requested a tariff classification ruling.

The sample you provided is a 2-post mounting kit for Smart UPS and Symmetra uninterruptible power supplies. The mounting kit consists of two metal posts, two metal brackets and 10-16 Phillips head screws. In your letter you suggest that the item be classified either in heading 8504, HTS, as parts of power supplies or in heading 8302, HTS, as base metal mountings and fittings. The item is not a part of the power supply, however. Neither is it a mounting or fitting used as required by the exemplars of heading 8302, HTS.

The applicable subheading for the mounting brackets will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem.

Articles classifiable under subheading 7326.90.8587, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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