10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

E86961 E8 Ruling Active

The tariff classification of bathroom fixtures from the United Kingdom

Issued September 27, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

E8 E86961 (September 27, 1999)

Tariff classification

HTS codes: 7418.20.1000, 8302.41.9050, 8302.41.9080, 8302.50.0000

Headings: 8302, 7418

Product description

The merchandise is a variety of bathroom accessories for hotels. The accessories include towel racks, towel rails, towel rings, robe hooks, grab rails, toilet roll holders, shower curtain rails, soap dishes and other miscellaneous articles. Your literature indicates that the items are made of chromed brass. Some of the items are made of both metal and glass.

CBP rationale

The applicable subheading for the robe hooks, towel racks, rails and rings will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the wall mounted grab rails, with or without attached soap dishes, and the wall mounted tissue dispenser will be 8302.41.9080, Harmonized Tariff Schedule of the United States (HTS), 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, mountings, fittings and similar articles, suitable for buildings, other, other, other. The applicable subheading for the soap dishes of metal, the toilet roll holders and the toothbrush holders will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, sanitary ware, of copper-zinc based alloys (brass). The applicable subheading for the curtain rail will be 8302.41.9050, Harmonized Tariff Schedule of the United States (HTS), 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, mountings, fittings and similar articles, suitable for buildings, other, other, for curtains.

Full text

NY E86961 September 27, 1999 CLA-2-74:RR:NC:N1:113 E86961 CATEGORY: Classification TARIFF NO.: 7418.20.1000; 8302.50.0000; 8302.41.9080; 8302.41.9050 Ms. Marianne Benson British Trade International British Consulate-General 845 Third Avenue New York, NY 10022 RE: The tariff classification of bathroom fixtures from the United Kingdom Dear Ms. Benson: In your letter dated September 2, 1999, on behalf of Waterbury, you requested a tariff classification ruling. The merchandise is a variety of bathroom accessories for hotels. The accessories include towel racks, towel rails, towel rings, robe hooks, grab rails, toilet roll holders, shower curtain rails, soap dishes and other miscellaneous articles. Your literature indicates that the items are made of chromed brass. Some of the items are made of both metal and glass. The applicable subheading for the robe hooks, towel racks, rails and rings will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be free. The applicable subheading for the wall mounted grab rails, with or without attached soap dishes, and the wall mounted tissue dispenser will be 8302.41.9080, Harmonized Tariff Schedule of the United States (HTS), 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, mountings, fittings and similar articles, suitable for buildings, other, other, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the soap dishes of metal, the toilet roll holders and the toothbrush holders will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, sanitary ware, of copper-zinc based alloys (brass). The rate of duty will be 3 percent ad valorem. The applicable subheading for the curtain rail will be 8302.41.9050, Harmonized Tariff Schedule of the United States (HTS), 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, mountings, fittings and similar articles, suitable for buildings, other, other, for curtains. The rate of duty will be 3.9 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on other items in your catalog that are made of more than one material, such as the glass/metal soap dishes or the mirrors. Your request for a classification ruling should include a sample of these items and a cost-of-material breakdown. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow E86961

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.