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

N188083 October 14, 2011 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Jane Pendris Hampton Direct 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of an over-the-door towel rack from China Dear Ms. Pendris: In your letter dated September 30, 2011, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is described as an “Over Door Towel Rack,” item number 40147. It is a three tier rack with hooks for hanging over a bathroom or shower stall door up to 1-3/4 inch thick. The rack is made of iron with a white powder spray finish and measures approximately 32-1/4 inches long by 15-1/2 inches wide by 3-3/4 inches deep. Marketing literature indicates that it serves to maximize bathroom space, provide storage, and organize towels and other bath linens. The applicable subheading for the door mounted towel 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