CLA-2 CO:R:C:M 957427 DFC
Ms. Jacqueline A. Bonace
International Trade Division
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001
RE: Shelf, w/towel bars; DD 803778 revoked
Dear Ms. Bonace:
In a letter dated December 9, 1994, you asked that DD 803778
issued to you on November 28, 1994, by the Acting District
Director of Customs, San Diego, California, concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of a wall shelf with towel bars, be reconsidered.
A sample was submitted for examination.
FACTS:
The sample wall shelf with towel bars, identified as Blair
Product #465601, is constructed of white enamel on steel. It has
two wire shelves, 16-1/4 x 6-1/2" each and two towel bars. This
wall shelf will be sold unassembled.
In DD 803778 Customs held that this article is classifiable
under subheading 8302.49.60, HTSUS, which provides for other
mountings and fittings of iron or steel. The applicable rate of
duty for this provision is 5.7% ad valorem.
You maintain that the wall shelf is properly classifiable
under subheading 8302.50.00, HTSUS, which provides for hat-racks,
hat pegs, brackets and similar fixtures, and parts thereof. The
applicable rate of duty for this provision is 3.4% ad valorem.
ISSUE:
What is the proper classification for this wall shelf with
towel bars?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaing GRI's]."
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUS, although not dispositive,
should be looked to for the proper interpretation of the HTSUS.
See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). EN (G) to
heading 83.02, at page 1118, is relevant to the issue here, It
states that heading 83.02 covers:
(G) hat-racks, hat-pegs, brackets (fixed, hinged or toothed,
etc.) and similar fixtures such as coat racks, towel racks,
dish-cloth racks, brush racks, key racks.
It is our observation that the terms "brackets . . . and
similar fixtures such as . . .towel racks" in the cited EN are
broad enough in scope to encompass the article. Thus, it is our
opinion that the wall shelf with towel bars is more accurately
described by subheading 8302.50.00, HTSUS, than it is by
subheading 8302.49.60, HTSUS.
HOLDING:
The wall shelf with towel bars, Blair Product #465601, is
classifiable under subheading 8302.50.00, HTSUS, as base metals
hat racks, hat-pegs, bracket and similar fixtures.
Accordingly, DD 803778 is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division