J87942 J8 Ruling Active

The tariff classification of rail kits from China

Issued August 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.50.0000

Headings: 8302

Product description

The merchandise consists of three styles of kitchen back splash rail kits made of chrome-plated stainless steel (item numbers R401, R405, and R410). They are designed to be mounted on the wall to store various kitchen articles and conserve counter space. Item number R401 is 24 inches long, and includes 4 “S” hooks for hanging utensils and a hanging steel basket for spices, small jars, or plants. Item number R405 is 39 inches in length. It has 4 ”S” hooks, a hanging basket, and a paper towel holder. The last kit, item number R410 is also 39 inches long, and features 4 “S” hooks, a paper towel holder, and a hanging round steel container for holding odd shaped utensils.

CBP rationale

odd shaped utensils. The applicable subheading for the three rail kits 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. The rate of duty will be free.

Full text

NY J87942 August 22, 2003 CLA-2-83:RR:NC:N1:113 J87942 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Leslie J. Cummings Knape & Vogt Manufacturing Company 2700 Oak Industrial Drive NE Grand Rapids, MI 49505-6083 RE: The tariff classification of rail kits from China Dear Ms. Cummings: In your letter dated August 4, 2003, you requested a tariff classification ruling. The merchandise consists of three styles of kitchen back splash rail kits made of chrome-plated stainless steel (item numbers R401, R405, and R410). They are designed to be mounted on the wall to store various kitchen articles and conserve counter space. Item number R401 is 24 inches long, and includes 4 “S” hooks for hanging utensils and a hanging steel basket for spices, small jars, or plants. Item number R405 is 39 inches in length. It has 4 ”S” hooks, a hanging basket, and a paper towel holder. The last kit, item number R410 is also 39 inches long, and features 4 “S” hooks, a paper towel holder, and a hanging round steel container for holding odd shaped utensils. The applicable subheading for the three rail kits 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. The rate of duty will be free. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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