The tariff classification of wall shelves from Taiwan

NY C87688 May 19, 1998 CLA-2-83:RR:NC:MM:113 C87688 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Tammy Locke Wholesale Supply Company, Inc. 7100 Service Merchandise Drive Brentwood, TN 37207 RE: The tariff classification of wall shelves from Taiwan Dear Ms. Locke: In your letter dated May 8, 1998, you requested a tariff classification ruling. The merchandise is item #3132RD metal and glass wall shelf. The shelf is made of white metal and glass. It mounts onto a wall and has a glass shelf on top and a towel bar on the bottom. The applicable subheading for the wall shelf will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat- racks, hat pegs, brackets and similar fixtures. The rate of duty will be 0.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division