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839143 83 Ruling Active

The tariff classification of a hanging clothes drying rack set from Brazil.

Issued April 6, 1989 by U.S. Customs and Border Protection.

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83 839143 (April 6, 1989)

Tariff classification

HTS codes: 7323.99.9000

Headings: 7323

Product description

The tariff classification of a hanging clothes drying rack set from Brazil.

CBP rationale

The applicable subheading for the clothes drying rack set will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of steel.

Full text

NY 839143 April 6, 1989 CLA-2-73:S:N:N1:113 839143 CATEGORY: Classification TARIFF NO.: 7323.99.9000 Mr. Conley B. Larmon Colar Products, Inc. Route 1, Box 102E Glade Valley, NC 28627 RE: The tariff classification of a hanging clothes drying rack set from Brazil. Dear Mr. Larmon: In your letter dated March 24, 2989 you requested a tariff classification ruling. The item consists of a polyethylene tubular steel rack with four single and two double pulleys of plastic with steel eye screws, one plastic wall hook with steel screw, seven plastic wall/ceiling anchors, and 49.215 feet of twisted white polyethylene cord. The applicable subheading for the clothes drying rack set will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of steel. The rate of duty will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9000, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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