&&The goods are three models of brackets designed to secure audiovisual devices to monitors that are specialized for virtual meetings in conference rooms, namely items called “MD-AVBracket-L, MD-AVBracket-S and MD-PTZBracket”. The goods are L or S shaped brackets made of powder-coated steel and are all designed to hold one or two particular models of devices (that are some type of “sophisticated webcams”) manufactured by the same company. The screw hole by which the brackets are fixed are designed to be compatible to be attached to one particular model of monitor. Their dimensions vary slightly from one model to another but the datasheet provided show dimensions of approximately 28 by 14 by 14 centimeters.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 8529.90.90.00. This tariff classification number is incorrect.&&&&Note 3 to Section XV defines the expression “base metals”. The steel used to make the goods correspond to the definition of base metals provided in this note.&&&&Note 2 to section XV defines the expression "parts of general use" and that includes “articles of headings […] 83.02”.&&&&Note 1 to Section XVI excludes “Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), and “Articles of Chapter […] 83”.&&&&Memorandum D10-0-1 state that “even if the article may be committed by design and for use solely or principally for a machine included in Section XVI, if it is identified as a "part of general use", the article is excluded from classification in Section XVI.”&&&&Brackets are defined, in the Merriam-Webster dictionary, as “an overhanging member that projects from a structure (such as a wall) and is usually designed to support a vertical load or to strengthen an angle.” The products at hand meet this definition.&&&&The CITT decision AP-2022-028 (Best Buy) observed, in paragraph 121, that “that the dictionary definitions of “bracket” contemplate an L-shaped or horizontally projecting structure that is capable of providing support to another object.” This observation meets the description and function of the goods of this Advance Ruling. These goods are very different from the TV stands analyzed in CITT decision AP-2022-028 and as such, the conclusion from that decision does not apply to the goods at hand.&&&&The goods are “steel brackets”, which corresponds to brackets”under heading 83.02, as per GIR 1. Since they are considered parts of general use, they cannot be classified in Section XVI and heading 85.29.&&&&At the subheading level, they are considered brackets under subheading 8302.50, as per GIR 1 and 6.