The tariff classification of wall-mounted storage basket shelves from China

N319768 June 23, 2021 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 9903.88.03 Cherie Walterman SellerX Eleven GmbH Torstr. 49 Berlin, Germany 10119 RE: The tariff classification of wall-mounted storage basket shelves from China Dear Ms. Walterman: In your letter dated May 31, 2021 you requested a tariff classification ruling. The items under consideration are described as stainless-steel multi-purpose storage basket shelves. Each shelf has 4 sides. The styles include: “single shelf – silver”, item number B07YV5FW9W, which measures 12.6 inches by 4.93 inches by 5.32 inches “single shelf – black”, item number B08L8Z4F2Q, which measures 12.4 inches by 4.4 inches by 5 inches “double shelf – silver”, item number B0828DG895, which measures 12.4 inches by 4.7 inches by 5 inches for the small size, and 12.6 inches by 5.5 inches by 5 inches for the large size “double shelf – black”, item number B0828DJ2HD, which measures 12.4 inches by 4.7 inches by 5 inches for the small size, and 12.6 inches by 5.5 inches by 5 inches for the large size The storage basket shelves can be used for storing bathroom products in the shower or for storing spices and other cooking tools in the kitchen. Included with the storage baskets are 4 moveable hooks used to hang items off the front or sides of the basket. The storage basket and the 4 moveable hooks are made of rustproof 304 stainless steel. The basket shelf is mounted to a wall or other vertical surface using an 11.8-inch by 2.75-inch piece of clear Polyvinyl Chloride (PVC) plastic with an adhesive backing. You proposed classification of the wall-mounted storage baskets in subheading 7323.93.0080, HTSUS, which provides for Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Of stainless steel, Other. However, the merchandise is more specifically provided for in another heading in the tariff. As per Section XV, Note 2, articles of chapter 82 or 83 are excluded from chapters 72 to 76 and 78 to 81. Classification in subheading 7323.93.0080 is therefore precluded. These subject storage basket shelves are 1) made of metal; 2) affixed vertically to household, kitchen or shower doors or walls; and 3) used to organize and store household items. Based on these three factors, it is the opinion of this office that these storage baskets share the essential characteristics or purpose with the exemplars in subheading 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal. The applicable subheading for the multi-purpose storage basket shelves, item numbers B07YV5FW9W, B08L8Z4F2Q, B0828DG895, and B0828DJ2HD, will be 8302.50.0000, HTSUS, which provides for Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal. The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.50.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division