CLA-2-83:RR:NC:N1:113 K81315

Mr. John R. Bussert
BZ Enterprises, LLC
2499 Leisure World
Mesa, AZ 85206

RE: The tariff classification of light string brackets from Taiwan.

Dear Mr. Bussert:

In your letter dated October 19, 2003, you requested a ruling on tariff classification.

The sample you provided is the BZ001 bracket used to cradle festive string lights. The steel bracket is ā€œVā€-shaped. Each leg of the ā€œVā€ is approximately two cm. long. The top of one leg has a 1.5 cm. extension with a screw hole in it.

The applicable subheading for this product will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures of base metal. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division