Shelf, w/towel bars; DD 803778 revoked

HQ 957427 December 29, 1994 CLA-2 CO:R:C:M 957427 DFC CATEGORY: Classification TARIFF NO.: 8302.50.00; 8302.49.60 Ms. Jacqueline A. Bonace International Trade Division Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: Shelf, w/towel bars; DD 803778 revoked Dear Ms. Bonace: In a letter dated December 9, 1994, you asked that DD 803778 issued to you on November 28, 1994, by the Acting District Director of Customs, San Diego, California, concerning the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a wall shelf with towel bars, be reconsidered. A sample was submitted for examination. FACTS: The sample wall shelf with towel bars, identified as Blair Product #465601, is constructed of white enamel on steel. It has two wire shelves, 16-1/4 x 6-1/2" each and two towel bars. This wall shelf will be sold unassembled. In DD 803778 Customs held that this article is classifiable under subheading 8302.49.60, HTSUS, which provides for other mountings and fittings of iron or steel. The applicable rate of duty for this provision is 5.7% ad valorem. You maintain that the wall shelf is properly classifiable under subheading 8302.50.00, HTSUS, which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The applicable rate of duty for this provision is 3.4% ad valorem. ISSUE: What is the proper classification for this wall shelf with towel bars? LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaing GRI's]." The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUS, although not dispositive, should be looked to for the proper interpretation of the HTSUS. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). EN (G) to heading 83.02, at page 1118, is relevant to the issue here, It states that heading 83.02 covers: (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. It is our observation that the terms "brackets . . . and similar fixtures such as . . .towel racks" in the cited EN are broad enough in scope to encompass the article. Thus, it is our opinion that the wall shelf with towel bars is more accurately described by subheading 8302.50.00, HTSUS, than it is by subheading 8302.49.60, HTSUS. HOLDING: The wall shelf with towel bars, Blair Product #465601, is classifiable under subheading 8302.50.00, HTSUS, as base metals hat racks, hat-pegs, bracket and similar fixtures. Accordingly, DD 803778 is revoked. Sincerely, John Durant, Director Commercial Rulings Division