The tariff classification of a wall-mounted rack from China

N226060 July 19, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Pam Reeder Evans and Wood & Co. Inc. 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of a wall-mounted rack from China Dear Ms. Reeder: In your letter dated July 6, 2012, you requested a tariff classification ruling on behalf of Hobby Lobby Stores Inc. The submitted sample will be returned as per your request. The merchandise under consideration, identified as item number 661348 “Metal Wall Décor with 5 Hooks,” is a wall-mounted rack used to hang garments and hats. The rack consists of five steel hooks attached to a 5 inch high by 17 inch long steel plaque. A spherical glass knob is attached to the tip of each hook. The back of the plaque includes two keyhole plates for mounting to a wall. The phrase, “As for me and my house, we will serve the Lord,” is printed on paper and applied to the front of the plaque, along with a plastic cross and a plastic fish symbol. You state that the rack is composed of 80% steel by weight. The instant article, although decorated, is undoubtedly a functional rack. The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS) may be consulted for guidance as to the correct interpretation of the various HTSUS provisions. EN 83.02 (G) indicates that heading 8302, HTSUS, provides for base metal “Hat-racks, hat-pegs, brackets (fixed, hinged or toothed, etc.) and similar fixtures such as coat racks, towel racks, dish-cloth racks, brush racks, key racks.” Accordingly, the instant rack, used for hanging garments, hats, etc., is provided for in heading 8302, HTSUS. The applicable subheading for item number 661348 will be 8302.50.0000, 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, Thomas J. Russo Director National Commodity Specialist Division