The tariff classification of a wall-mounted shelf from China

N103137 May 3, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Meredith Covey Williams-Sonoma, Inc. 151 Union St. San Francisco, CA 94111 RE: The tariff classification of a wall-mounted shelf from China Dear Ms. Covey : In your letter dated April 26, 2010, you requested a tariff classification ruling. The merchandise under consideration is described in your letter as a Pottery Barn Wall-Mounted Bath Shelf, SKU# 2394385. It is also identified on the submitted documentation as a Bethany Wall Basket, product number MB7747. This product consists of a basket made of stainless steel wire with two attached mounting brackets, two mounting plates, four screws, four drywall anchors, two Hex screws, one Allen wrench, and a plate of tempered glass that rests at the base of the basket to prevent small items from falling through. The wire basket measures 21.5 inches long by 7.2 inches wide by 3.94 inches deep. The glass plate measures 19.29 inches long by 4.8 inches wide by 0.2 inch thick. Your letter indicates that you believe this product is correctly classified in subheading 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles of iron or steel. This office disagrees. The instant merchandise is a wall-mounted rack used in the bathroom to hold and store bath accessories. Heading 8302, HTSUS, covers, among other things, base metal hat racks, hat-pegs, brackets and similar fixtures. Explanatory Note (EN) 83.02 indicates that coat racks, towel racks, dish-cloth racks, brush racks, key racks, etc. are also classified in this provision. We find that the Wall-Mounted Bath Shelf is akin to these exemplars because it shares the essential characteristics or purpose; to mount to a wall/door and to organize and store items used in the household. It is, therefore, not classifiable in heading 7323, HTSUS, as a household article, because it is more specifically provided for elsewhere in the tariff. The applicable subheading for the wall-mounted basket will be 8302.50.0000, 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