D86202 D8 Ruling Active

The tariff classification of bathroom accessories from South Africa

Issued January 25, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.50.0000, 7324.90.0000, 7323.93.0080

Headings: 7324, 8302, 7323

Product description

The merchandise is electropolished stainless steel bathroom accessories. All of these items, but one, are wall-mounted. Item B14 is a Triangular Towel Holder. Items B15 and 15A are Double Towel Rods. Item B13 is a Towel Rod and Shelf.

CBP rationale

The applicable subheading for the above items will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat- racks, hat pegs, brackets and similar fixtures, of base metal. The applicable subheading for the above items will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware of iron or steel, other. The applicable subheading for the shelves will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, of stainless steel, other.

Full text

NY D86202 January 25, 1999 CLA-2-83:RR:NC:N1:113 D86202 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 7324.90.0000; 7323.93.0080 Ms. Julia Ertler Freight Brokers International Chicago 873 North Route 83 Bensenville, IL 60106 RE: The tariff classification of bathroom accessories from South Africa Dear Ms. Ertler: In your letter dated December 29, 1998, on behalf of ImExTrans, you requested a tariff classification ruling. The merchandise is electropolished stainless steel bathroom accessories. All of these items, but one, are wall-mounted. Item B14 is a Triangular Towel Holder. Items B15 and 15A are Double Towel Rods. Item B13 is a Towel Rod and Shelf. The applicable subheading for the above items will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat- racks, hat pegs, brackets and similar fixtures, of base metal. The rate of duty will be free. Item B11 is a Toilet Paper Holder. Item B07 is a Bath Wall Caddy. Item B02 is a Bath Side Caddy. (This item hooks onto the edge of a bathtub.) The applicable subheading for the above items will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware of iron or steel, other. The rate of duty will be free. Items B18 and B17 are wall mounted Vanity Shelves for the bathroom or kitchen. The applicable subheading for the shelves will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, of stainless steel, other. The rate of duty will be 2 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →