The tariff classification of iron pipe hooks and wall mounted racks from China
Issued January 21, 2022 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8302.50.0000, 9903.88.03
Product description
The first item under consideration is a wall hook made of ½ inch diameter iron pipe. The hook is created using a Tee (T) joint pipe fitting. The base of the T is connected to a round wall mounting plate. A short pipe, extending vertically from the T joint, creates the vertical hook while the lower end of the T joint is capped. The hook is 4 inches in height and 3 ½ inches in length. The hook is available in either a black matte powder coated or spray-painted finish. Mounting hardware used to secure the hook to a wall is included. The hook is sold in a package of three. The second item under consideration is a wall mounted iron towel ring. The ring is approximately 6 inches in diameter, attached to a ½ inch iron flange, and is available in either a black matte powder coated or spray-painted finish. Mounting hardware used to secure the towel ring to a wall is included. The third item under consideration is a paper towel/toilet paper holder made of ½ inch diameter pipe. The holder is comprised of an approximately 3-inch diameter mounting plate, an approximately 4-inch-long iron pipe, a curved pipe flange, and both a 5-inch pipe and a 12-inch pipe. The customer can attach the 5-inch pipe to use this item as a toilet paper holder or the 12-inch pipe to use it as a paper towel holder. Mounting hardware used to secure the holder to a wall is included.
CBP rationale
The applicable subheading for the iron pipe hook, the towel ring, and the paper towel/toilet paper holder, 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, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.
Full text
N323636 January 21, 2022 CLA-2-82:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000, 9903.88.03 Jill L. Williams, Import Manager J.W. Allen & Company 1000 Riverbend St. Rose, LA 70401 RE: The tariff classification of iron pipe hooks and wall mounted racks from China Dear Ms. Williams: In your letter dated January 10, 2022, you requested a tariff classification ruling on behalf of Ortego PL LLC. The first item under consideration is a wall hook made of ½ inch diameter iron pipe. The hook is created using a Tee (T) joint pipe fitting. The base of the T is connected to a round wall mounting plate. A short pipe, extending vertically from the T joint, creates the vertical hook while the lower end of the T joint is capped. The hook is 4 inches in height and 3 ½ inches in length. The hook is available in either a black matte powder coated or spray-painted finish. Mounting hardware used to secure the hook to a wall is included. The hook is sold in a package of three. The second item under consideration is a wall mounted iron towel ring. The ring is approximately 6 inches in diameter, attached to a ½ inch iron flange, and is available in either a black matte powder coated or spray-painted finish. Mounting hardware used to secure the towel ring to a wall is included. The third item under consideration is a paper towel/toilet paper holder made of ½ inch diameter pipe. The holder is comprised of an approximately 3-inch diameter mounting plate, an approximately 4-inch-long iron pipe, a curved pipe flange, and both a 5-inch pipe and a 12-inch pipe. The customer can attach the 5-inch pipe to use this item as a toilet paper holder or the 12-inch pipe to use it as a paper towel holder. Mounting hardware used to secure the holder to a wall is included. The applicable subheading for the iron pipe hook, the towel ring, and the paper towel/toilet paper holder, 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, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.50.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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
More rulings on the same tariff codes
The tariff classification of an aluminum bracket and ladder stabilizers from China
The tariff classification of steel wall-mounted racks from Canada
The tariff classification of steel and bamboo bathroom racks from China
Request to reconsider NY N340642 (June 26, 2024); Classification of a lithium-ion battery and charger set from China
The tariff classification of a containerized control module from China
The tariff classification of a compact mirror from China.
The tariff classification of robotic platforms from China
The tariff classification of steel grab bars and flange covers from China
The tariff classification of electric vehicle bodies from China
The tariff classification and applicability of the Nairobi Protocol of metal furniture from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →