CLA-2-83:OT:RR:NC:N1:121

Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, Vermont 05495

RE: The tariff classification of a door mounted towel rack from China

Dear Ms. Pendris:

In your letter dated September 2, 2010, you requested a tariff classification ruling. The submitted sample will be returned to you.

The merchandise under consideration is described as an Over-the-Cabinet Door Swivel Hanger, product number 68840. It is a chrome-plated iron rack featuring two hooks designed to hang over a cabinet door and two swivel bars to hang towels. Each bar pivots independently for easy access and measures approximately 12 7/8 inches in length by ½ inch in diameter. Your letter indicates that the rack fits securely over cabinet doors in kitchens, bathrooms, laundry rooms or in campers and can be positioned inside or outside the door.

The applicable subheading for the base metal towel rack will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.

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 http://www.usitc.gov/tata/hts/.

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 Barbara Kaiser at (646) 733-3024.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division