The tariff classification of a steel boot hanger/rack from China

N294208 February 12, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Mr. Gregory E. Harris V. Alexander & Co 22 Century Blvd Suite 510 Nashville TN 37214 RE: The tariff classification of a steel boot hanger/rack from China Dear Mr. Harris: In your letter dated February 8, 2018 you requested a tariff classification ruling on behalf of Guntersville Breathables Inc. dba Frogg Toggs. The article under consideration is described as a boot hanger or rack. The rack is made of steel and has a ribbon shape on a flat base. There are screw holes in the base to allow the hanger to be mounted. The purpose of the rack is to hang boots and waders to dry after use. This office agrees with your proposed classification. The applicable subheading for the steel boot hanger/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 https://hts.usitc.gov/current. 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division