The tariff classification of a handle for a range hood fan baffle filter from Taiwan

N115855 August 13, 2010 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8414.90.1080 Ms. Esther Corby Lasko Products 820 Lincoln Avenue West Chester, Pennsylvania 19380 RE: The tariff classification of a handle for a range hood fan baffle filter from Taiwan Dear Ms. Corby: In your letter dated July 20, 2010 you requested a tariff classification ruling. Descriptive literature and a technical drawing were submitted. The product you plan to import is described as a handle for a range hood exhaust fan baffle filter. This stainless steel handle will be attached to the filter which is designed to remove oil/grease particles from the air produced while cooking. You suggest classification of the handle in either subheading 8302.49.6085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like;… Other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, other or as an article of iron or steel in chapter 73. However, the subject merchandise is not suitable for use on any of the articles enumerated in HTSUS heading 8302. Based on the information submitted, we find that the handle is more specifically provided for as a part of an exhaust fan of heading 8414, HTSUS. The applicable subheading for the stainless steel handle will be 8414.90.1080, HTSUS, which provides for parts of ventilating or recycling hoods. The rate of duty will be 4.7 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division