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The tariff classification of a drying rack from China
Issued December 12, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N045077 (December 12, 2008)
Tariff classification
HTS codes: 8302.50.0000
Headings: 8302
Product description
The merchandise under consideration is described as a Bath Tub Drying Rack, SKU# 73850. It is a folding clothes rack that consists of a steel frame supporting multiple rows of steel wire with high density polyethylene brackets and hinges. The rack is designed to be used in two ways: to extend over the entire bathtub to lay flat and dry large heavy items and to fold into an “A” shape for mounting atop the bathtub to hang and dry smaller items.
CBP rationale
The applicable subheading for the drying 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.
Full text
N045077 December 12, 2008 CLA-2-83:OT: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 drying rack from China Dear Ms. Ramsey: In your letter dated October 15, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The merchandise under consideration is described as a Bath Tub Drying Rack, SKU# 73850. It is a folding clothes rack that consists of a steel frame supporting multiple rows of steel wire with high density polyethylene brackets and hinges. The rack is designed to be used in two ways: to extend over the entire bathtub to lay flat and dry large heavy items and to fold into an “A” shape for mounting atop the bathtub to hang and dry smaller items. The applicable subheading for the drying 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
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