CBP Ruling N083757 — The tariff classification of towel hooks, holders and bars from China

Tariff classification

Headings: 8302

Product description

You submitted three samples which will be returned to you. The merchandise is described as an over-the-door double towel hook (item number 67660), an over-the-door fancy paper towel holder (item number 67680) and an over-the-door fancy towel bar (item number 67690). They are made of chrome-plated iron, two plastic knobs and non-slip strips to secure them to standard or cabinet doors measuring up to ¾ inch thick. The towel hook measures approximately 3? inches long by 2¾ inches wide by 2¼ inches deep and features two hooks. The hooks will be used to hang bathroom towels or kitchen aprons and dish towels. The paper towel holder measures approximately 13¾ inches in length. It will hold one roll of paper towels on a kitchen cabinet door. The towel bar measures approximately 10? inches in length and will hold kitchen dish towels or bathroom hand towels.

CBP rationale

The applicable subheading for the towel hook, towel holder and towel bar will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal.

Full text

N083757 November 19, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Janet Pendris 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of towel hooks, holders and bars from China Dear Ms. Pendris: In your letter dated November 6, 2009, you requested a tariff classification ruling. You submitted three samples which will be returned to you. The merchandise is described as an over-the-door double towel hook (item number 67660), an over-the-door fancy paper towel holder (item number 67680) and an over-the-door fancy towel bar (item number 67690). They are made of chrome-plated iron, two plastic knobs and non-slip strips to secure them to standard or cabinet doors measuring up to ¾ inch thick. The towel hook measures approximately 3? inches long by 2¾ inches wide by 2¼ inches deep and features two hooks. The hooks will be used to hang bathroom towels or kitchen aprons and dish towels. The paper towel holder measures approximately 13¾ inches in length. It will hold one roll of paper towels on a kitchen cabinet door. The towel bar measures approximately 10? inches in length and will hold kitchen dish towels or bathroom hand towels. The applicable subheading for the towel hook, towel holder and towel bar will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. 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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