L87237 L8 Ruling Active

The tariff classification of a hook plaque from China

Issued September 12, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.50.0000

Headings: 8302

Product description

The merchandise is described as a “Triple Hook ‘Bathtime’ Plaque,” item number 52040. It is made of medium density fiberboard (MDF), iron, polyresin and polystyrene. The fiberboard forms the back of the plaque, the polyresin and polystyrene form the 3-D embellishments that replicate a bath scene, and the iron forms the three hooks that can be used for hanging towels, bathrobes, etc. It measures approximately 10-¼ inches long by 9-1/8 inches wide by 1-1/8 inches deep overall.

CBP rationale

The applicable subheading for the hook plaque 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 L87237 September 12, 2005 CLA-2-83:RR:NC:N1:121 L87237 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 hook plaque from China Dear Ms. Marcoux: In your letter dated August 29, 2005, you requested a tariff classification ruling. The merchandise is described as a “Triple Hook ‘Bathtime’ Plaque,” item number 52040. It is made of medium density fiberboard (MDF), iron, polyresin and polystyrene. The fiberboard forms the back of the plaque, the polyresin and polystyrene form the 3-D embellishments that replicate a bath scene, and the iron forms the three hooks that can be used for hanging towels, bathrobes, etc. It measures approximately 10-¼ inches long by 9-1/8 inches wide by 1-1/8 inches deep overall. The applicable subheading for the hook plaque 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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