The tariff classification of a hook from China

N007171 February 27, 2007 CLA-2-83:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a hook from China Dear Ms. Ramsey: In your letter dated February 9, 2007, you requested a tariff classification ruling. The sample you submitted is described as a Teacup Flowerpot Hook, item number 58500. It is made of medium density fiberboard (MDF), tin, iron and polyethylene and measures approximately 10 ¼ inches long by 5 ½ inches wide by 2 ¼ inches high. The top portion consists of a decorative, MDF plaque in the shape of a teacup with three MDF flowers sprouting from it. A metal keyhole plate is attached to its back for hanging. The lower portion consists of a base metal hook with a plastic ball at its tip. The literature you provided indicates that it can be mounted to a pantry wall or door and can be used to hang aprons, dishtowels, a jacket, hat or pet leash. The applicable subheading for the hook will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings or similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. 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