N011201 N0 Ruling Active

The tariff classification of garden hooks from China

Issued May 23, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.50.0000, 8306.29.0000

Headings: 8302, 8306

Product description

The merchandise under consideration is various styles of plant hooks made of base metal. The articles called “Garden Hooks” consist of two styles of decorative plant hooks that include long poles that stake into the ground. The articles called “Metal Garden Wall Brackets” are three styles of decorative plant hooks that mount onto a wall.

CBP rationale

The applicable subheading for the garden hooks will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, and parts thereof, other. The applicable subheading for the wall brackets will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.

Full text

N011201 May 23, 2007 CLA-2-83:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 8306.29.0000 Mr. Joe H. Lincoln Everstar Merchandise 14121 Whitney Circle Broomfield, CO 80020 RE: The tariff classification of garden hooks from China Dear Mr. Lincoln: In your letter dated May 10, 2007, you requested a tariff classification ruling. The merchandise under consideration is various styles of plant hooks made of base metal. The articles called “Garden Hooks” consist of two styles of decorative plant hooks that include long poles that stake into the ground. The articles called “Metal Garden Wall Brackets” are three styles of decorative plant hooks that mount onto a wall. The applicable subheading for the garden hooks will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. The applicable subheading for the wall brackets will be 8302.50.0000, HTSUS, 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 is 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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