The tariff classification of over-the-door hooks from Taiwan

N096972 March 19, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of over-the-door hooks from Taiwan Dear Ms. Pendris: In your letter dated March 3, 2010, you requested a tariff classification ruling. You submitted a sample which will be returned to you as requested. The merchandise is a door-mounted rack identified as “Over-The-Door Hooks with Magnetic Photo Frames” (item number 68000). Constructed of chrome coated steel, it has two hooks on the back for mounting over a door and four hooks with white porcelain knobs for hanging coats, hats, scarves, ties or handbags. Above each hook is a 1.5 inch square cutout in the steel to display photographs. Behind each cutout is a magnetic sheet measuring approximately 2.25 inches square. The magnetic sheets provide a backing for the photographs. Overall, the rack measures 11.75 inches wide by 6.5 inches high. The applicable subheading for the base metal rack 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