The tariff classification of a closet rod expander from China

N011780 May 31, 2007 CLA-2-83:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6080 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a closet rod expander from China Dear Ms. Davidson: In your letter dated May 16, 2007, you requested a tariff classification ruling. The sample you submitted is called the “Dublet Adjustable Closet Rod Expander,” SKU number 10034501. It is made of an expandable, steel rail that hangs from an existing closet rod by means of two adjustable, textile cords and two steel hooks. It is used to create additional space for hanging garments. It measures 19-1/2 to 35-1/2 inches wide and 28 to 51 inches high. The applicable subheading for the closet rod will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division