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M84036 M8 Ruling Active

The tariff classification of a shelf from China

Issued June 7, 2006 by U.S. Customs and Border Protection.

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M8 M84036 (June 7, 2006)

Tariff classification

HTS codes: 7324.90.0000

Headings: 7324

Product description

The merchandise is called the “Set/2 Over-the-Towel Bar Shelves” (item number 25910). It consists of two identical shelves made of chrome-plated, steel wire with an acrylic insert. Each shelf has two “V” hooks that attach to its base and fit over and mount onto a bathroom towel bar. An acrylic insert rests on each shelf to prevent items from falling through its wire bars. Each shelf measures approximately 18 inches long by 8 inches wide and can hold up to 50 lbs.

CBP rationale

The applicable subheading for the shelves will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts.

Full text

NY M84036 June 7, 2006 CLA-2-73:RR:NC:N1:121 M84036 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a shelf from China Dear Ms. Marcoux: In your letter dated June 1, 2006, you requested a tariff classification ruling. The merchandise is called the “Set/2 Over-the-Towel Bar Shelves” (item number 25910). It consists of two identical shelves made of chrome-plated, steel wire with an acrylic insert. Each shelf has two “V” hooks that attach to its base and fit over and mount onto a bathroom towel bar. An acrylic insert rests on each shelf to prevent items from falling through its wire bars. Each shelf measures approximately 18 inches long by 8 inches wide and can hold up to 50 lbs. The applicable subheading for the shelves will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free. 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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