The tariff classification of a towel stand from China
Issued May 7, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7324.90.0000
Headings: 7324
GRI rules applied: GRI 3
Product description
The submitted sample will be returned per your request. The merchandise under consideration is described as a “Glow (Dazzle grid)-Towel Tree,” item number GLD452470TWL. It is a towel stand consisting of two 5-1/4 inch diameter iron rings supported by a 14-1/2 inch tall resin a pole and a 5-3/4 inch long by 5-1/4 inch wide by ½ inch high resin base. The interior of the base and lower 6 inches of the pole feature a bronze-colored glittery appearance; the upper 8 inches of the pole, a narrow frame surrounding the base, and the two iron rings feature a faux oil-rubbed bronze (ORB) finish. The instant towel stand is designed for placement on a vanity or tabletop in a bathroom. The towel stand is composed of different components (base metal and resin) 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 resin component predominates by weight, we find that the metal component imparts the essential character due to the role of the rings in relation to the function of the article.
CBP rationale
The applicable subheading for the towel stand will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts.
Full text
N214766 May 7, 2012 CLA-2-74:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Mr. Raj Budhrani CHF Industries, Inc. One Park Ave. 9th Floor NY, NY 10016 RE: The tariff classification of a towel stand from China Dear Mr. Budhrani: In your letter received on April 23, 2012, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is described as a “Glow (Dazzle grid)-Towel Tree,” item number GLD452470TWL. It is a towel stand consisting of two 5-1/4 inch diameter iron rings supported by a 14-1/2 inch tall resin a pole and a 5-3/4 inch long by 5-1/4 inch wide by ½ inch high resin base. The interior of the base and lower 6 inches of the pole feature a bronze-colored glittery appearance; the upper 8 inches of the pole, a narrow frame surrounding the base, and the two iron rings feature a faux oil-rubbed bronze (ORB) finish. The instant towel stand is designed for placement on a vanity or tabletop in a bathroom. The towel stand is composed of different components (base metal and resin) 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 resin component predominates by weight, we find that the metal component imparts the essential character due to the role of the rings in relation to the function of the article. The applicable subheading for the towel stand will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. 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
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