M83403 M8 Ruling Active

The tariff classification of a closet organizing system from China

Issued May 18, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.41.6080

Headings: 8302

Product description

The merchandise is called the “Extend-it Custom Closet Kit.” It is designed for use inside a clothes closet to provide additional hanging and storage space. The unit is composed of three vertical stainless steel poles, which attach to an existing clothes rod via plastic spring clips and compress against the floor via the tension of the poles. The closet system also includes two horizontal poles and two adjustable shelves, which attach to the vertical poles via plastic brackets. Each pole is telescopically adjustable in length to fit in various size closets and to adjust to different configurations.

CBP rationale

The applicable subheading for the closet organizer unit will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other.

Full text

NY M83403 May 18, 2006 CLA-2-83:RR:NC:N1:121 M83403 CATEGORY: Classification TARIFF NO.: 8302.41.6080 Mr. Paul Vroman Danzas AEI 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a closet organizing system from China Dear Mr. Vroman: In your letter dated May 9, 2006, you requested a tariff classification ruling on behalf of your client, Royal Alliance Inc. The merchandise is called the “Extend-it Custom Closet Kit.” It is designed for use inside a clothes closet to provide additional hanging and storage space. The unit is composed of three vertical stainless steel poles, which attach to an existing clothes rod via plastic spring clips and compress against the floor via the tension of the poles. The closet system also includes two horizontal poles and two adjustable shelves, which attach to the vertical poles via plastic brackets. Each pole is telescopically adjustable in length to fit in various size closets and to adjust to different configurations. The applicable subheading for the closet organizer unit will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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