CLA-2-73:OT:RR:NC:N1:164
Maria Alonso
Tokyo Electron America, Inc.
401 S. 1st Street, Suite 900
Austin, TX 78704
RE: The tariff classification of steel brackets from Japan
Dear Ms. Alonso:
In your letter dated May 14, 2025, you requested a tariff classification ruling on steel brackets from Japan.
Technical information was submitted with your request.
The items under consideration are described as steel brackets used to attach, fix, fit, connect, protect, bind, or
stabilize separate articles in semiconductor manufacturing equipment. In your request, you identify five
distinct bracket types for consideration:
1) Stainless steel brackets to hold a photo sensor in the furnace door.
2) Steel brackets that are bolted to the exhaust control rack, beams, and a gas box.
3) Stainless steel brackets to hold and align vacuum piping.
4) Stainless steel brackets that attach to the bracket of the regulator and support two pressure readouts.
5) Stainless steel brackets to hold the hard drive on the system controller.
You propose classification for all five brackets in subheading 8302.50.0000, Harmonized Tariff Schedule of
the United States (HTSUS). We disagree. The Explanatory Notes to the Harmonized Commodity Description
and Coding System (ENs) represent the official interpretation of the Harmonized System at the international
level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each
heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D.
89-80, 54 Fed Reg., 35127 (August 23, 1989). EN 8302 (G) states that 8302.50, HTSUS, covers hat-racks,
hat-pegs, brackets, and similar fixtures “such as coat racks, towel racks, dish-towel racks, dish-cloth racks,
brush racks, and key racks.”
Per Headquarters ruling H308259 (December 16, 2022) the essential characteristics of items classified in
8302.50, HTSUS, are that they hang and store items. You suggest that New York rulings N338336 (March
21, 2024) and 810178 (May 16, 1995) support your claim. However, those rulings consider brackets that are
used to hang and store audio interface products and a monitor on a wall, desk, podium, or shelf and therefore
meet the terms of the heading. It is the opinion of this office that the instant articles that serve various
functions within a machine are not akin to the exemplars and are not used to hang and store items, and
therefore classification under this subheading is not appropriate.
The applicable subheading for the steel brackets will be 7326.90.8688, HTSUS, which provides for Other
articles of iron or steel: Other: Other: Other: Other: Other. The general rate of duty will be 2.9 percent ad
valorem.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 50 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7326.90.8688,
HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured
in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign
status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to
additional duties under heading 9903.81.93, HTSUS.
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. Your products fall within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.33, in addition to subheading 7326.90.8688, HTSUS, listed above.
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
(C.F.R.), 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 C.F.R. 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 Paul Taylor at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division