H308259

 HQ H308259 December 16, 2022 OT:RR:CTF:CPMMA H308259 ACA CATEGORY: Classification TARIFF NO: 8302.50 Ms. Catherine L. Spencer Freight Expediters 6920 Engle Road, Suite II Middleburg Heights, OH 44130 RE: Tariff classification of monitor mounts Dear Ms. Spencer: This is in response to your request, dated August 14, 2019, on behalf of International Products Sourcing Group, for a binding ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of monitor mounts. FACTS: The merchandise at issue is identified as two types of monitor mounts: Monitor Mount 17-36 and Monitor Mount DUAL ARM 17-32. The Monitor Mount 17-36 is a flat screen monitor mount designed to hold one 17” to 36” monitor and can hold a weight of 3 to 12 kilograms (kgs). The arm is fully adjustable and includes a clamp designed to mount onto a desk or tabletop. The monitor mount is made of die cast aluminum and contain a gas spring which allows for vertical and horizontal adjustments. The Monitor Mount DUAL ARM 17-32 is a dual flat screen monitor mount designed to hold two 17” to 32” monitors and can hold 2 to 9 kgs per arm. The arms are fully adjustable and include a clamp designed to mount onto a desk or tabletop. The monitor mount is made of die cast aluminum and contain a gas spring which allows for vertical and horizontal adjustments. ISSUE: Whether the instant monitor mounts are in subheading 8302.42, HTSUS, as base metal mountings suitable for furniture; or in subheading 8302.50, HTSUS, as base metal mountings for hat-racks, hat pegs, brackets, and similar fixtures. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2022 HTSUS provisions at issue are as follows: 8302 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; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof Other mountings, fittings and similar articles, and parts thereof: 8302.42 Other, suitable for furniture: 8302.42.30 Of iron or steel, of aluminum or of zinc 8302.50.00 Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof * * * * * * Note 2 to section XV, HTSUS, provides as follows: Throughout the Nomenclature, the expression “parts of general use” means: … (c) Articles of headings … 83.02 … Note 1 to chapter 83, HTSUS, provides as follows: For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. * * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127 (August 23, 1989). General EN (C) to Section VX states, in pertinent part: In general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature. However, parts of general use (as defined in Note 2 to this Section) presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them. EN 83.02 provides, in pertinent part: This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however, extend to goods forming an essential part of the structure of the article, such as window frames or swivel devices for revolving chairs. The heading covers: … (E) Mountings, fittings and similar articles suitable for furniture This group includes : (1) Protective studs (with one or more points) for legs of furniture, etc.; metal decorative fittings; shelf adjusters for book-cases, etc.; fittings for cupboards, bedsteads, etc.; keyhole plates. (2) Corner braces, reinforcing plates, angles, etc. (3) Catches (including ball spring catches), bolts, fasteners, latches, etc. (other than key-operated bolts of heading 83.01). (4) Hasps and staples for chests, etc. (5) Handles and knobs, including those for locks or latches. … (G) Hat-racks, hat-pegs, brackets (fixed, hinged or toothed, etc.) and similar fixtures such as coat racks, towel racks, dish-cloth racks, brush racks, key racks. * * * * * * In considering which HTSUS heading is appropriate for the monitor mounts, we must consider General EN (C) to Section XV, which establishes that “parts of general use… presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them.” Articles of heading 8302, HTSUS, are parts of general use. Section XV, Note 2(c). As such, a good that falls within heading 8302 will be classified in this heading. Heading 8302, HTSUS, covers general purpose classes of base metal accessory fittings and mountings, used largely on a variety of furniture, windows, or doors. EN 83.02. The term “mounting” is not defined in the HTSUS or the ENs. When tariff terms are not defined in the tariff or the EN they will be construed in accordance with their common and commercial meaning. See Nippon Kogaku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). The common and commercial meaning of tariff terms, such as “mounting,” may be determined by consulting reliable resources, such as dictionaries, lexicons, scientific authorities, encyclopedias, etc. See C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The phrase “ejusdem generis” means that, “the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms.” Nissho-Iwai American Corp. v. United States, 10 CIT 154, 156 (1986). U.S. Customs and Border Protection (“CBP”) employs the doctrine of ejusdem generis when determining whether an item, upon which a fitting or mounting is attached, falls within the scope of heading 8302. In other words, in order for a mounting or fitting to be covered in heading 8302, it must be suitable for use on an article that is deemed sufficiently similar to the exemplars listed therein. In Headquarters Ruling Letter (“HQ”) 958784 (May 17, 1996), CBP defines “mounting” as “a frame or support, such as, ‘an undercarriage or part on which a device (as a motor or an artillery piece) rests in service,’ or ‘an attachment for an accessory.’” Webster’s Ninth New Collegiate Dictionary, pg. 775-776 (1990). HQ 966458 (June 19, 2003) further defines “mountings” as “something serving as a backing, support, setting etc.” See also Webster’s New World Dictionary of the American Language, 2nd, Edition p.931 (1974). Mountings and fittings that fall within heading 8302, HTSUS, must be suitable for specific objects, which are enumerated in the language of the heading. The heading reads, “…suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or th

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2022 HTSUS provisions at issue are as follows:8302 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; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof Other mountings, fittings and similar articles, and parts thereof: 8302.42 Other, suitable for furniture:8302.42.30 Of iron or steel, of aluminum or of zinc8302.50.00 Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof * * * * * *Note 2 to section XV, HTSUS, provides as follows: Throughout the Nomenclature, the expression “parts of general use” means: …(c) Articles of headings … 83.02 … Note 1 to chapter 83, HTSUS, provides as follows: For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.* * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 5