The tariff classification of a scarf hanger from China

N247381 November 5, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. John Carrier John A. Carrier, LCHB 10737 Argents Hill Drive Las Vegas, NV, 89134 RE: The tariff classification of a scarf hanger from China Dear Mr. Carrier: In your letter dated October 25, 2013, you requested a tariff classification ruling. The submitted sample will be retained by this office. The product under consideration is described as a Scarf Hanger. It is a hanging rack consisting of a swivel hook made of curved metal wire that holds a flat, oval-shaped, metal wire form. The oval form provides a framework that supports four attached horizontal wire bars. The hanger measures thirteen inches long by 10 inches wide overall and is used for holding and storing scarves. You propose classification of the scarf hanger in subheading 7326.20.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel wire. However, General Rules of Interpretation (GRI) 3(a) states that the heading which provides the most specific description is preferred over all others. We find that the scarf hanger is more specifically provided for in heading 8302, HTSUS. The applicable subheading for the base metal scarf hanger 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division