CBP Ruling N270272 — The tariff classification of a wall hook from China.

Tariff classification

Headings: 8302

Product description

You describe the merchandise under consideration as a wall hook or letter hook. In viewing the illustrations provided, the metal hook, which imparts the essential character, is attached to a decorative piece that features a letter of the alphabet. The decorative piece consists of metal and is designed to affix the hook to the wall. The complete wall hook weighs .65 pounds and measures 4 inches in length by 2 inches in width by 8.25 inches in height. It is noted that the instant wall hook or letter hook is decorative, however, is it the hook that functions as the main component. Also, CBP has previously classified decorative hooks as a base metal mounting, fitting or similar article under heading 8302, Harmonized Tariff Schedule of the United States (HTSUS). See N030485 dated July 3, 2008. As such,

CBP rationale

the applicable subheading for the wall or letter hook will be 8302.50.000, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds coachwork….

Full text

N270272 November 12, 2015 CLA-2-83:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Yanting Hong Evergreen Logistics Co., LTD Fuzhou Branch World Trade Plaza, No. 71, WU SI Road Unit C1, 29F. Fuzhou, Fujian 350000 China RE: The tariff classification of a wall hook from China. Dear Mr. Hong: In your letter dated October 28, 2015 you requested a tariff classification ruling. You describe the merchandise under consideration as a wall hook or letter hook. In viewing the illustrations provided, the metal hook, which imparts the essential character, is attached to a decorative piece that features a letter of the alphabet. The decorative piece consists of metal and is designed to affix the hook to the wall. The complete wall hook weighs .65 pounds and measures 4 inches in length by 2 inches in width by 8.25 inches in height. It is noted that the instant wall hook or letter hook is decorative, however, is it the hook that functions as the main component. Also, CBP has previously classified decorative hooks as a base metal mounting, fitting or similar article under heading 8302, Harmonized Tariff Schedule of the United States (HTSUS). See N030485 dated July 3, 2008. As such, the applicable subheading for the wall or letter hook will be 8302.50.000, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds coachwork…. 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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