The tariff classification of a hook rack from China

N036625 September 22, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a hook rack from China Dear Ms. Davidson: In your letter dated July 24, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The merchandise under consideration is the “Pluck Hook Rack by Umbra®,” SKU# 10047671. It is made of a wood back with four steel hooks and measures 15 inches long by 2 inches high. The hooks rotate to fold flat against the rack to give a streamline appearance when not in use. The applicable subheading for the hook 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. 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