L85904 L8 Ruling Active

The tariff classification of a shoe rack from China

Issued July 1, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.50.0000

Headings: 8302

Product description

The merchandise is an over the door shoe rack, model number 28200, made of plastic coated iron. It measures approximately 24” long by 30” wide by 5-7/8” deep. It is designed to slip over a closet door and can hold up to nine pair of shoes.

CBP rationale

The applicable subheading for the door mounted shoe rack 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…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.

Full text

NY L85904 July 1, 2005 CLA-2-83:RR:NC:N1:121 L85904 CATEGORY: Classification TARIFF NO.: 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 shoe rack from China Dear Ms. Marcoux: In your letter dated June 23, 2005, you requested a tariff classification ruling. The merchandise is an over the door shoe rack, model number 28200, made of plastic coated iron. It measures approximately 24” long by 30” wide by 5-7/8” deep. It is designed to slip over a closet door and can hold up to nine pair of shoes. The applicable subheading for the door mounted shoe rack 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…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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