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The tariff classification of a rack system from China
Issued May 27, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N028704 (May 27, 2008)
Tariff classification
HTS codes: 8302.50.0000
Headings: 8302
Product description
The merchandise under consideration is described as the Tactix 12-piece item garage organization system. It includes three sections of aluminum track/rails that measure 81 cm in length, two large “J” hooks, four multi-purpose hooks, one basket hook, one loop tool hook and one bike hook. They are imported packaged together for retail sale. The rails are designed to be mounted onto the interior walls of a garage or basement. The hooks are made of vinyl coated steel and are designed to be mounted on the rails for hanging garden tools, ladders, brooms, sporting goods, etc.
CBP rationale
The applicable subheading for the rack system will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles.
Full text
N028704 May 27, 2008 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of a rack system from China Dear Ms. Morgan: In your letter dated May 19, 2008, you requested a tariff classification ruling. The merchandise under consideration is described as the Tactix 12-piece item garage organization system. It includes three sections of aluminum track/rails that measure 81 cm in length, two large “J” hooks, four multi-purpose hooks, one basket hook, one loop tool hook and one bike hook. They are imported packaged together for retail sale. The rails are designed to be mounted onto the interior walls of a garage or basement. The hooks are made of vinyl coated steel and are designed to be mounted on the rails for hanging garden tools, ladders, brooms, sporting goods, etc. The applicable subheading for the rack system 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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