K88143 K8 Ruling Active

The tariff classification of a wall bracket from China and Taiwan.

Issued August 6, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.50.0000

Headings: 8302

Product description

The sample is marked “Glacier Collection” and is 24 inches long.

CBP rationale

The applicable subheading for this product will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat racks, hat pegs, brackets and similar fixtures.

Full text

NY K88143 August 6, 2004 CLA-2-83:RR:NC:N1:113 K88143 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street (Suite 415) Philadelphia, PA 19106 RE: The tariff classification of a wall bracket from China and Taiwan. Dear Mr. Liberati: In your letter dated July 23, 2004, you requested a ruling on behalf of LTL Home Products on tariff classification. The sample you provided is an aluminum bracket used to mount a shelf to a wall, item GLZ60SI. The sample is marked “Glacier Collection” and is 24 inches long. The applicable subheading for this product will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat racks, hat pegs, brackets and similar fixtures. The general 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.). 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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