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NY L87120




September 9, 2005

CLA-2-39:RR:NC:N2:221 L87120

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.30.5000

Mr. Brian S. Clement
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, Tennessee 38130-0250

RE: The tariff classification of automotive mounting brackets from China

Dear Mr. Clement:

In your letter dated August 23, 2005, on behalf of The Sharper Image, you requested a tariff classification ruling.

The sample submitted with your request is identified as Item AO201, a set of three mounting brackets used to mount a portable DVD player in an automobile. The first bracket is a center arm that attaches to the posts of the headrest, thus positioning the DVD player between the two front seats. The second bracket is used to attach the DVD player to the back of a headrest by means of two straps that attach around the headrest. The DVD is then placed on the bracket. This bracket also incorporates a foam pad to set the angle of the DVD player and to eliminate vibration when the car is moving. The third bracket is designed to attach the DVD player to any flat surface of a vehicle such as a dash. It is attached by means of an adhesive on the bottom of the stand. The DVD is then attached to the stand. This bracket and the center arm are adjustable to provide optimum viewing angles. The kit also includes two back plates and eight screws.

You suggest classification in subheading 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. Heading 8708 falls in Section XVII of the HTS. Section XVII legal note 2(b) states that the expression “parts and accessories” does not apply to parts of general use, as defined in note 2 to section XV, of base metal or similar goods of plastics. Parts of general use include items of heading 8302, which provides for, among other articles, base metal mountings, fittings and similar articles suitable for coachwork, and brackets. The Explanatory Notes to heading 8302 emphasize that the heading includes goods within such general classes “even if they are designed for particular uses (e.g., door handles or hinges for automobiles).” The plastic mounting brackets are similar goods of plastics to the articles defined as parts of general use and are thus excluded from classification in any of the subheadings in Section XVII, including subheading 8708.99.8080, HTS.

The applicable subheading for the set of plastic mounting brackets, Item AO201, will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsfittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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