CBP Ruling L83810 — The tariff classification of a plate rack, a cup rack and a door hook from China

Tariff classification

Headings: 8302, 7323

Product description

The merchandise is a corner plate rack (item number 28900), a hanging cup rack (item number 29170) and an ironing board door hook (item number 29960). Your letter states that all items are made of plastic coated iron. The plate rack is designed to fit into corners. It has two shelves and measures 9-¾ inches long by 9-¾ inches wide by 11 inches high. The hanging coffee/tea cup rack is designed to slide over cabinet shelves and holds up to twelve 8-ounce cups. It measures 10-¼ inches long by 7-¾ inches wide by 1-7/8 inches high. The ironing board door hook fits over most standard doors and holds a folded ironing board. It measures 11 inches long by 9-¼ inches wide by 2-5/8 inches deep.

CBP rationale

The applicable subheading for the plate rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The applicable subheading for the cup rack and the ironing board door hook will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles …hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.

Full text

NY L83810 April 27, 2005 CLA-2-83:RR:NC:N1:121 L83810 CATEGORY: Classification TARIFF NO.: 7323.99.9060; 8302.50.0000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plate rack, a cup rack and a door hook from China Dear Ms. Marcoux: In your letter dated April 13, 2005, you requested a tariff classification ruling. The merchandise is a corner plate rack (item number 28900), a hanging cup rack (item number 29170) and an ironing board door hook (item number 29960). Your letter states that all items are made of plastic coated iron. The plate rack is designed to fit into corners. It has two shelves and measures 9-¾ inches long by 9-¾ inches wide by 11 inches high. The hanging coffee/tea cup rack is designed to slide over cabinet shelves and holds up to twelve 8-ounce cups. It measures 10-¼ inches long by 7-¾ inches wide by 1-7/8 inches high. The ironing board door hook fits over most standard doors and holds a folded ironing board. It measures 11 inches long by 9-¼ inches wide by 2-5/8 inches deep. The applicable subheading for the plate rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the cup rack and the ironing board door hook will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles …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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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