N201621 N2 Ruling Active

The tariff classification of a belt hanger from China

Issued February 8, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.50.0000

Headings: 8302

GRI rules applied: GRI 3

Product description

The submitted sample will be returned per your request. The merchandise under consideration is described as a Belt Hanger, style number CB134530-2. It is a hanging rack that comprises a metal swivel hook that fits over a closet rod, two wooden side arms, and a horizontal metal bar that is bent and shaped into 17 separate hooks. The hooks are designed and spaced to facilitate the hanging of belts. A purple textile flower adorns the hanger just below the swivel hook. The belt hanger measures approximately 18 inches long by 10 inches high by 2 inches thick overall. You indicate that it is designed for household use and is sold in the closet organization area of your stores. The belt hanger is composed of different components (base metal and wood) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, although the wood component predominates by weight, we find that the metal component imparts the essential character due to the role of the hooks in relation to the function of the article.

CBP rationale

The applicable subheading for the belt hanger 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.

Full text

N201621 February 8, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Martha DeCastro Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a belt hanger from China Dear Ms. DeCastro: In your letter dated January 20, 2012, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is described as a Belt Hanger, style number CB134530-2. It is a hanging rack that comprises a metal swivel hook that fits over a closet rod, two wooden side arms, and a horizontal metal bar that is bent and shaped into 17 separate hooks. The hooks are designed and spaced to facilitate the hanging of belts. A purple textile flower adorns the hanger just below the swivel hook. The belt hanger measures approximately 18 inches long by 10 inches high by 2 inches thick overall. You indicate that it is designed for household use and is sold in the closet organization area of your stores. The belt hanger is composed of different components (base metal and wood) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, although the wood component predominates by weight, we find that the metal component imparts the essential character due to the role of the hooks in relation to the function of the article. The applicable subheading for the belt hanger 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, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →