The tariff classification of over-the-door hooks of iron from China

N336340 December 4, 2023 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 9803.88.03 Stella Yang Eagle Resources Trading Ltd. 15F., Yinlong Building, No. 258 Dongdu Road,XiamenChina RE: The tariff classification of over-the-door hooks of iron from China Dear Ms. Yang: In your letter dated November 6, 2023, you requested a tariff classification ruling. The item under consideration, style number 324-8120, is described as Harvest Icon Wreath Hanger.  The metal hanger is made of iron, measuring approximately 4.33 x 5.11 x12.67 inches.  The metal hanger has an over-the-door hook on top and a rounded hook on the bottom that can be used to hang wreaths or other items. The over-the-door hooks are decorated with a metal plaque near the top with four different designs, a plaque with the wording “Thankful” with a pumpkin icon, two pumpkins with a sunflower, a sunflower, and a bicycle with pumpkins and sunflowers in the basket. You proposed classification of the over-the-door hooks under 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. This office disagrees. According to the Explanatory Note (EN) 83.06, goods that have a utility are classified as that article (not as a decorative article of 8306), unless its usefulness is clearly subordinate to its ornamental character. In this case, the over-the-door hooks have a utilitarian function: to hang items over the door, such as a wreath, a coat, or a hat. Therefore, it is our opinion that the overall usefulness of the over-the-door hooks is not subordinate to their ornamental aspects and classification is precluded from heading 8306. The applicable subheading for the iron, over-the-door hooks, style number 324-8120, will be 8302.50.0000, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division