The tariff classification of a wall-mounted paper towel rack and shelf from China

N034839 August 11, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 7323.93.0080 Ms. Jamie Castellanos The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a wall-mounted paper towel rack and shelf from China Dear Ms. Castellanos: In your letter dated July 21, 2008, you requested a tariff classification ruling. The samples which you submitted are being retained by this office. The merchandise under consideration is described as a Paper Towel Holder, SKU# 10048088, and a Single Shelf, SKU# 10048089. Both products are made of stainless steel and mount to a wall with the use of two suction cups. The paper towel holder measures 28.5 cm long by 12.5 cm wide. The shelf measures 30 cm long by 10 cm wide. The applicable subheading for the paper towel rack 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. The applicable subheading for the stainless steel shelf will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, other. The rate of duty will be 2 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