The tariff classification of a steel wall-mounted rack from China

N329109 November 21, 2022 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000, 9903.88.03 Alvin Wu Charter Enterprise LLC 1255 Corporate Center Dr. Monterey Park, CA 91754 RE: The tariff classification of a steel wall-mounted rack from China Dear Mr. Wu: In your letter dated November 2, 2022, you requested a tariff classification ruling. The merchandise under consideration is described as an 8-Spool Ribbon Dispenser. This item is a steel wire rack that can be mounted on the wall or on the neck of a helium tank. It is used to hang spools of ribbon so the ribbon can be conveniently reached to tie to a filled helium balloon. The dispenser includes two permanently attached wall hanging plates and a steel wire attachment that allows the rack to hang from any size tank. The rack measures approximately 20.5 inches long. Four U-shaped wires are attached horizontally to the spine of the rack that function to hold the spools of ribbon. Ribbons feed up from the center of the dispenser to a metal plate with individual guide holes. The applicable subheading for the 8-Spool Ribbon Dispenser 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; …: 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 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