817498 81 Ruling Active

The tariff classification of a towel rack from Taiwan

Issued December 18, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.50.0000

Headings: 8302

Product description

The merchandise is item number 8312, an over-the-door towel rack. It is constructed of brass-plated steel with a lacquer finish. The towel rack is approximately 30 inches high and 16 inches wide.

CBP rationale

The applicable subheading for the towel rack will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal.

Full text

NY 817498 December 18, 1995 CLA-2-83:RR:NC:GI:113 817498 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a towel rack from Taiwan Dear Ms. Bonace: In your letter dated December 11, 1995, you requested a tariff classification ruling. The merchandise is item number 8312, an over-the-door towel rack. It is constructed of brass-plated steel with a lacquer finish. The towel rack is approximately 30 inches high and 16 inches wide. The applicable subheading for the towel rack will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. The rate of duty will be 2.7 percent ad valorem. For 1996, the rate of duty will be 2 percent 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 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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