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811507 81 Ruling Active

The tariff classification of shoe racks from Taiwan

Issued June 16, 1995 by U.S. Customs and Border Protection.

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81 811507 (June 16, 1995)

Tariff classification

HTS codes: 8302.50.0000

Headings: 8302

Product description

The tariff classification of shoe racks from Taiwan

Full text

NY 811507 June 16, 1995 CLA-2-83:S:N:N1:113 811507 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366 RE: The tariff classification of shoe racks from Taiwan Dear Ms. Bonace: In your letter dated June 9, 1995, you requested a tariff classification ruling. The merchandise is an over-the-door shoe rack. The rack is made of epoxy on heavy-gauge steel wire and tubular steel. It stores 15 pairs of shoes. The rack will be imported and sold unassembled. The applicable subheading for the shoe rack will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal hat-racks, hat pegs, brackets and similar fixtures. The rate of duty will be 2.7 ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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