The tariff classification of a steel over-the-door storage rack from China

N332264 April 25, 2023 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000, 9903.88.03 Debbie Bell HSN 1 HSN DriveSt. Petersburg, FL 33729 RE: The tariff classification of a steel over-the-door storage rack from China Dear Ms. Bell: In your letter dated April 14, 2023, you requested a tariff classification ruling. The item under consideration is described as an over-the-door storage rack. The rack consists of a single steel square pole with multiple positioning points on which 6 steel wire baskets are attached. It is designed to hang from the top of a door. The rack measures 71.6 inches high and the baskets measure up to 16.5 inches long x 5.7 inches deep. Each storage basket is a different size and can be removed and/or moved up or down. The rack is intended to store household items such as kitchen or office supplies. Heading 7326 is a residual or basket provision which 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 “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 were determined that the item is not more specifically provided for in any other heading of the tariff. Noting that the over-the-door storage racks are more specifically provided for in another heading of the tariff (heading 8302), the subject racks are excluded from classification under heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the steel over-the-door storage rack 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 and Border Protection 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, please contact National Import Specialist Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division