The tariff classification of a kayak storage rack from China

N246368 September 24, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. Bryon Brown Lifetime Products Freeport Center, Bldg. D-11 Clearfield, UT 84016 RE: The tariff classification of a kayak storage rack from China Dear Mr. Brown: In your letter dated September 16, 2013, you requested a tariff classification ruling. The merchandise under consideration is described as a kayak storage rack, part number 1136969. It is a wall-mounted rack consisting of two large J-hooks and associated wall-mounting hardware. The J-hooks are made of powder-coated steel with a PU covering to protect the surface of the kayak. The hardware consists of four screws; two to mount each hook. The rack has a maximum weight capacity of 100 lbs. and can be used for storing kayaks with a deck height of 16 inches and under. The applicable subheading for the kayak 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, Myles B. Harmon Acting Director National Commodity Specialist Division