The tariff classification of wardrobe bars from China

N247312 November 18, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Stacy Cruz Marisol International 9020 N. May Avenue, Suite 190 Oklahoma City, OK 73120 RE: The tariff classification of wardrobe bars from China Dear Ms. Cruz: In your letter dated October 28, 2013, on behalf of Sela Products, you requested a tariff classification ruling. Photographs of the wardrobe bars were submitted for our review. The articles under consideration are described as wardrobe bars made of galvanized steel. Each subject wardrobe bar will be approximately 24 inches long, 1 1/2 inches wide in diameter and 1/32 of an inch in wall thickness. You have indicated in your letter that the intended use of the subject bars is to be placed in cardboard boxes so garments can be hung while transported. You have suggested classification for the wardrobe bars in Heading 7304, Harmonized Tariff Schedule of the United States, (HTSUS), as tubes, pipes and hollow profiles, seamless of iron or steel.  Since, based on examination of photographs of the product we have determined that this product is neither tubular nor a hollow profile, Heading 7304 is not the appropriate classification. The product, galvanized steel wardrobe bars, are cut to a 24 inch length and crimped at the ends to customize them to fit into cardboard wardrobe cartons that are generally used in household moves. The wardrobe bars are imported for this particular use and are an identifiable final consumer product.  As such it is the opinion of this office that the wardrobe bars have assumed the character of articles or products of other headings. Therefore, the wardrobe bars in question are classifiable in Heading 7326, HTSUS, which provides for other articles of iron or steel.    The applicable subheading for the wardrobe bars will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division