The tariff classification of a closet rod from China

N019568 November 26, 2007 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6080 Mr. Dale Vander Yacht YRC Logistics 155 -12th Street, Suite 100 P.O. Box 2730 Blaine, WA 98231 RE: The tariff classification of a closet rod from China Dear Mr. Vander Yacht: In your letter dated November 4, 2007, on behalf of TAG Hardware Systems, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The merchandise under consideration is described as a Signature Wardrobe Rod. It is specifically designed for use in a California Closet wardrobe system. It consists of an aluminum profile and a plastic profile insert that are assembled together by means of corresponding channels located along their lengths. The radius of the rod is specifically designed to fit the shape of a hanger. The plastic insert prevents scratching of the rod and reduces noise when sliding hangers along its length. The rod will be imported in 96-inch lengths. Depending on the size needed for particular wardrobe units, they may be cut into varying lengths at the time of installation. You state in your letter that the wardrobe rod should be classified in subheading 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), as other furniture and parts thereof. However, this article fits the terms of Heading 8302. Per Section XV, Note 2(c), articles of heading 8302 are “parts of general use” for tariff purposes. As such, they are excluded from classification within Chapter 94 by application of Note 1(d) to Chapter 94. The applicable subheading for the closet rod will be 8302.41.6080, HTSUS, which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, 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