CLA-2-90:S:N:N3:114 894204

Ms. Tracy Ann Ehme
A. W. Fenton Company, Inc.
1157 Rarig Avenue
Columbus, Ohio 43219-2357

RE: The tariff classification of floor stands, wall brackets, and table bases from Japan and Spain

Dear Ms. Ehme:

In your letter dated January 17, 1994, on behalf of The R. H. Burton Co., you requested a tariff classification ruling. The model RHB5020 steel floor stand, the model RHB5010 steel wall bracket and the model RHB5030 steel table base are used to mount a projector for projecting an eye chart onto a wall or screen. The projector with which these items are used is the Burton 5000 Chart Projector. The floor stands, wall brackets and table bases will be imported in pieces, unmounted.

You have indicated in your letter that the importer believes that classification under heading 8302, HTS, is appropriate. Heading 8302, HTS, does not apply to the floor stand, the wall bracket and the table base because this type of bracket, designed to hold equipment, is not similar to the brackets provided for in heading 8302, HTS.

The applicable subheading for the floor stand, wall bracket and table base will be 9008.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of image projectors, other than cinematographic projectors. The rate of duty will be 3.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport