CLA-2-84:OT:RR:NC:1:104
Mr. Amit Solomon
Farrow Group
5397 Eglinton Ave. West, Suite 220
Etobicoke, Ontario
M9C5K6
Canada
RE: The tariff classification of Wall Support Arms from Canada
Dear Mr. Solomon:
In your letter dated March 13, 2013, on behalf of your client Waterloo Furniture Components dba CompX Waterloo, you requested a tariff classification ruling.
The imported merchandise consists of two types of wall support arms, the FX Series and the RX Series. The FX and RX Series provides for wall mounting of computer peripherals within the medical work environment. The FX and the RX Series can be configured by the end user to secure laptops, flat panel monitors, keyboards (with or without mouse), a CPU and printers. All computer peripherals are supplied by the purchaser or end user. The FX and the RX Series allows the user to sit or stand depending upon the configuration. The FX and RX Series can be shipped with various track lengths to meet user requirements or the unit can be retrofitted in the field with extension arms if the requirements change and extra reach is needed.
The FX Series is manufactured with a height adjustable arm which contains a gas cylinder to adjust the arms up or down depending on the desired height. A gas cylinder assembly inside the arm adjusts through a bolt mechanism. The user inserts an allen wrench to articulate the arm to the desired height depending upon the weight load installed in the counter-balance movement mechanism. The RX Series of arms allows for length adjustment but not height. Both series models do not contain wires and are manually operated. They are made of 90% aluminum, 5% steel and 5% polyurethane.
In your ruling request you suggested that the FX and RX Series of Wall Support Arms be classified under subheading 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Other metal furniture: Other: Other.” These items do not appear to be considered module furniture of Chapter 94; thereby it would be precluded from being classified under subheading 9403.20.0030, HTSUS.
The applicable subheading for the FX and RX Series of Wall Support Arms will be 8479.90.9496, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other. 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division