The tariff classification of three steel hangers from China

N329665 December 20, 2022 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000, 9903.88.03 Claire T. Seney Daiso California LLC 16400 Trojan Way La Mirada, CA 90638 RE: The tariff classification of three steel hangers from China Dear Ms. Seney: In your letter dated November 30, 2022, you requested a tariff classification ruling. The items under consideration are described as stainless steel hangers, SKU numbers 4549131379631, 4549131982787, and 4991203185853. SKU 4549131379631 consists of a rectangular-shaped stainless steel wire rack with 8 attached stainless steel laundry clamps that hang from a round hanger hook. The wire rack measures 7.8 x 3.9 inches. The hook has a loop at the base and an upward curl at the tip, and is capped with a clear plastic cap. It has a supporting clasp that attaches from the base of the hook to the upward curl to prevent the product from falling off from the rod on which it is placed. This base metal rack functions to hang small clothing items like socks or hand towels to dry. SKU 4549131982787 consists of a stainless steel curved wire with six attached clamps that hang from a round hanger hook. The curved rack measures 11.93 inches long and 7.28 inches tall. The hook has an upward curl at the tip, and is capped with a clear plastic cap. It has a supporting clasp that attaches from the base of the hook to the upward curl to prevent the product from falling off from the rod on which it is placed. This base metal rack functions to hang small laundry items such as socks, masks, and hand towels, or cards and photos. SKU 4991203185853 is a belt hanger that consists of a stainless steel base with 5 hooks and a top round hanger hook. Each of the hooks has a clear plastic cap covering the end. The base metal belt hanger measures 4.53 inches wide by 6.10 inches tall. You indicated that Daiso has classified SKU 4549131379631, SKU 4549131982787, and SKU 4991203185853 described as stainless steel hangers that are meant to hold accessories and other items in heading 7326, Harmonized Tariff Schedule of the United States (HTSUS), which is a residual or basket provision that provides for other articles of iron or steel. Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere/in any other heading in the HTSUS. The Explanatory Notes for 73.26 state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.”  An article of iron or steel would only be classified in heading 7326 if it was determined that the item is not more specifically provided for in any other heading of the tariff. Since SKU 4549131379631, SKU 4549131982787, and SKU 4991203185853 described as stainless steel hangers are more specifically provided for in another heading, the subject hangers would not be classifiable under heading 7326. The applicable subheading for the stainless steel hangers, SKU numbers 4549131379631, 4549131982787, and 4991203185853 will be 8302.50.0000, 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; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. 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