The tariff classification of a paper towel rack from China

N031715 July 11, 2008 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. Gary D. Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a paper towel rack from China Dear Mr. Hollis: In your letter dated June 23, 2008, you requested a tariff classification ruling. A picture of the article was submitted with this request. The merchandise under consideration is a kitchen paper towel roll holder, SKU# 10048087. It is made of base metal and is part of a line of merchandise that is designed to hang from a wall/door mounted suspension rail (not included). It measures 11.25 inches by 5 inches by 7.75 inches. The applicable subheading for the paper towel rack 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