The tariff classification of a steel mounted rack from China

N273792 March 22, 2016 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Senta Schreiber Tigers USA Global logistics 27203 Northline Rd. Taylor, MI 48180 RE: The tariff classification of a steel mounted rack from China Dear Ms. Schreiber: In your letter dated March 8, 2016, you requested a tariff classification ruling on behalf of Coffee Keepers LLC. The merchandise under consideration is an articulated steel rack, identified as a Coffee Keeper, that serves to hold and store 27 K-cup style coffee pods. The rack mounts to the underside of a cabinet with high-strength adhesive and/or four screws (included) that fit through holes in its back. It is designed to mount flush with the cabinet base and features a front grab slot that enables it to be lowered when choosing a desired coffee pod. The applicable subheading for the steel mounted rack will be 8302.50.0000, Harmonized Tariff Schedule of the United States (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 Barbara Kaiser at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division