CLA-2-83:OT:RR:NC:N5:121
Mr. Christian Tueller
Energy Wise Solutions LLC
695 W 1700 S, Bldg 4, Suite A
Logan, UT 84321
RE: The tariff classification of a steel TV mount with enclosure and an infrared heater from China
Dear Mr. Tueller:
In your letter dated May 1, 2025, you requested a tariff classification ruling.
The first item under consideration is described as a Storm Shell TV Enclosure, product number SS-55. The
Storm Shell TV Enclosure consists of a television wall mounting bracket with a full-motion articulating
extension arm that is made of steel, a hardshell enclosure made of Acrylonitrile Butadiene Styrene (ABS)
plastic that measures approximately 54.6” x 33.8” x 8”, and hardware for installation made of steel. You
indicate that the product is imported as a complete kit, packaged for retail sale to the end customer.
In your request, you indicated that your broker proposed classifying the Storm Shell TV Enclosure under
subheading 3926.90.9989, Harmonized Tariff Schedule of the United States (HTSUS), as other article of
plastic. We disagree.
The Explanatory Notes to the Harmonized Tariff System of the United States (HTSUS) provide guidance in
the interpretation of the Harmonized Commodity Description and Coding System at the international level.
Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods
that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b)
consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up
in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are
classified as if they consisted of the material or component which gives them their essential character, which
may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the
role of a constituent material in relation to the use of the article. This office considers the subject television
wall mounting bracket and enclosure to be a set for tariff classification purposes. We find that the steel
television wall mounting bracket, which functions to mount the television to a wall and provide tilt,
extension, and swivel of the television, imparts the essential character to the set. As such, this enclosure will
be classified as a metal mounting under heading 8302.
The applicable subheading for the Storm Shell TV Enclosure, product number SS-55, will be 8302.50.0000,
HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors,
staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks,
hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts
thereof. The rate of duty will be free.
The second item under consideration is described as a 6,000-watt infrared heater, product number
HS-6000-OTR. This space heater is intended to provide warmth to the customer’s deck, patio, garage, or
workspace. As a primary heat source, it can heat up to 200 square feet and as a secondary source, up to 1,000
square feet. Further, it can be operated remotely via Wi-Fi and is 240-volt, requiring a hardwire installation.
This appliance measures 57 inches (length) by 8 inches (width) by 11 inches (height) and weighs 45.5
pounds.
The applicable subheading for the 6,000-watt infrared heater, product number HS-6000-OTR, will be
8516.29.0090, HTSUS, which provides for "Electric instantaneous or storage water heaters and immersion
heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus
(for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other
electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of
heading 8545; parts thereof: Electric space heating apparatus and electric soil heating apparatus: Other:
Other.” The general rate of duty is 3.7 percent.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 8302.50.0000 or 8516.29.0090, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheadings
8302.50.0000 or 8516.29.0090, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8302.50.0000 and 8516.29.0090, HTSUS, unless specifically excluded, are subject to an
additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99
subheading, i.e., 9903.88.03, in addition to subheading 8302.50.0000 or 8516.29.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 and Border Protection
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, please contact
National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division