N004331 N0 Ruling Active

The tariff classification of drawer pulls and shower curtain hooks from China.

Issued January 9, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.30.1000, 8302.41.6050

Headings: 3926, 8302

Product description

Item 2180832 is a drawer pull in the shape of a baseball. The drawer pull is composed of 85 percent resin, and is designed to be fastened onto a drawer front by means of the attached iron screw. The baseball shaped knob is intended for use on children’s furniture. Item 61739 is a set of six shower curtain hooks. The hooks are made of 88 percent stainless steel and 12 percent chrome and are decorated with resin shapes that resemble a football, basketball or soccer ball. The samples are being returned as you requested.

CBP rationale

The applicable subheading for the drawer pulls will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: fittings for furniture, coachwork or the like: handles and knobs. The applicable subheading for the shower curtain hooks will be 8302.41.6050, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, other, suitable for buildings, other, of iron or steel, of aluminum or of zinc, for curtains.

Full text

N004331 January 9, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.30.1000; 8302.41.6050 Ms. Christina Hoffman Pier 1 Imports, Inc. 100 Pier 1 Place Import Compliance, Level 16 Fort Worth, TX 76102 RE: The tariff classification of drawer pulls and shower curtain hooks from China. Dear Ms. Hoffman: In your letter dated December 7, 2006, you requested a tariff classification ruling. Samples of two products were provided with your request. Item 2180832 is a drawer pull in the shape of a baseball. The drawer pull is composed of 85 percent resin, and is designed to be fastened onto a drawer front by means of the attached iron screw. The baseball shaped knob is intended for use on children’s furniture. Item 61739 is a set of six shower curtain hooks. The hooks are made of 88 percent stainless steel and 12 percent chrome and are decorated with resin shapes that resemble a football, basketball or soccer ball. The samples are being returned as you requested. The applicable subheading for the drawer pulls will be 3926.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: fittings for furniture, coachwork or the like: handles and knobs. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the shower curtain hooks will be 8302.41.6050, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, other, suitable for buildings, other, of iron or steel, of aluminum or of zinc, for curtains. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →