The tariff classification of a hanging scarf rack from China

N016285 August 28, 2007 CLA-2-83:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a hanging scarf rack from China Dear Ms. Ramsey: In your letter dated August 22, 2007, you requested a tariff classification ruling. The sample you submitted, which will be retained by this office, is described as a Hanging Scarf Holder, SKU# 62820. It holds up to ten scarves and is designed to hang from a hook or closet rod. It consists of a 9-inch long, flat, center piece made out of wood. A rubber-tipped, chrome-plated steel wire hook is affixed on top for hanging. Ten rubber-tipped, circular, chrome-plated steel wire loops are attached to the wood piece, five on each side. It is designed so that a scarf can be pulled through and hung from each loop. It measures approximately 11 inches tall by 5-1/2 inches wide by 3/8 inches deep. The applicable subheading for the scarf hanger will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. 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