The tariff classification of an over-the-door towel rack from China

N101022 April 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, Vermont 05495 RE: The tariff classification of an over-the-door towel rack from China Dear Ms. Pendris: In your letter dated April 6, 2010, you requested a tariff classification ruling. The sample you submitted will be returned to you. The merchandise under consideration is described as an Over the Cabinet Door Towel Holder, item number 68300. It is made of black, powder-coated iron and consists of two hooks designed to fit over a cabinet door, an attached towel rod and a decorative wire leaf design. It provides a non-permanent way to hang towels in the bathroom or kitchen; is designed to fit over any door up to 7/8 inches thick; and measures approximately 9.5 inches wide by 4.5 inches high overall. The applicable subheading for the door towel hanger 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