CBP Ruling N019587 — The tariff classification of brackets and hangers from China

Tariff classification

Headings: 8302

Product description

The merchandise under consideration is various base metal hooks and brackets used to hang and store tools and other implements. Item number 131500 is described as a Heavy Duty Tool Holder. It is a U-shaped hook made of rubber-coated base metal that screws directly into a wood surface. Item number 131503 is described as a Heavy Duty Rafter Hanger. It hangs over a rafter beam to provide hanging storage. Item number 131505 is described as L-Hangers. They are sold in pairs and are installed by screwing into studs or anchoring in hollow wall surfaces. They are used to hang and store large articles such as ladders. Item number 131520 is described as a Shelf Bracket. It is an L-shaped bracket used to hold a shelf. Item number 131521 is described as a Shelf Bracket and Hanger. It is a shelf bracket with a hook at one end for added storage.

CBP rationale

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

Full text

N019587 November 27, 2007 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. John Higinbothom Bulldog Hardware 6350 Stevens Forest Road Suite 200 Columbia, MD 21046 RE: The tariff classification of brackets and hangers from China Dear Mr. Higinbothom: In your letter dated November 6, 2007, you requested a tariff classification ruling. The samples which you submitted are being retained by this office. The merchandise under consideration is various base metal hooks and brackets used to hang and store tools and other implements. Item number 131500 is described as a Heavy Duty Tool Holder. It is a U-shaped hook made of rubber-coated base metal that screws directly into a wood surface. Item number 131503 is described as a Heavy Duty Rafter Hanger. It hangs over a rafter beam to provide hanging storage. Item number 131505 is described as L-Hangers. They are sold in pairs and are installed by screwing into studs or anchoring in hollow wall surfaces. They are used to hang and store large articles such as ladders. Item number 131520 is described as a Shelf Bracket. It is an L-shaped bracket used to hold a shelf. Item number 131521 is described as a Shelf Bracket and Hanger. It is a shelf bracket with a hook at one end for added storage. The applicable subheading for the base metal hangers and brackets will be 8302.50.0000, Harmonized Tariff Schedule of the United States (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 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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