CLA-2-39:OT:RR:NC:N4:415
David G. Pountney
Pizazz Group Limited
Suite 2, Axis Building
Auckland, 1052
New Zealand
RE: The tariff classification of standoffs from Thailand.
Dear Mr. Pountney:
In your letter dated September 16, 2024, you requested a tariff classification ruling.
Product literature with images was submitted in lieu of samples. There are four items under consideration, and all are used to mount panels on to walls.
The first product is described as monomounts. They are available in three materials, aluminum, plastic resin, and a hybrid which is a combination of aluminum and plastic.
The second product is described as multimounts. They are available in three materials, aluminum, plastic resin, and a hybrid which is a combination of aluminum and plastic.
The third product is described as edgemounts. These mounts are made from aluminum.
The fourth product is described as extra spacers. They are available in either aluminum or plastic resin.
We note that we have issued you multiple rulings on the multimounts in the past. Those made from aluminum were ruled upon in New York ruling (NY) R05024, dated October 17, 2006. The ones made from plastic were discussed in NY R04388, dated August 8, 2006, and NY N021450, dated January 22, 2008. Lastly, NY N094570, dated February 19, 2010, and NY N094855, dated March 8, 2010, provided determinations on the hybrid versions. We will classify these articles in accordance with your past rulings.
The plastic monomounts, multimounts, and extra spacers along with the hybrid monomounts and multimounts would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading for the aluminum monomounts, multimounts, edgemounts, and extra spacers will be 7616.99.5190, HTSUS, which provides for “[o]ther articles of aluminum: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 2.5 percent ad valorem.
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/current.
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 Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division