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 an over-the-door towel bar from China
Dear Ms. Pendris:
In your letter dated April 5, 2011, you requested a tariff classification ruling. The submitted sample will be returned to you per your request.
The merchandise under consideration is called an “Expandable Over Cabinet Door Holder,” item number 69620. It is a brushed stainless steel towel bar incorporating an expandable rod, two permanently attached hooks that mount over a cabinet door without the use of tools or hardware, and two EVA foam pads that prevent the hooks from scratching the door’s surface. The rod can expand from 6 inches to 11 inches in width and the hooks can mount over a cabinet door up to ¾ inch thick. Marketing literature indicates that the towel bar can hang on either the inside or outside of a cabinet and is used for hanging washcloths, hand towels, kitchen towels, etc. in a kitchen or bathroom.
The applicable subheading for the stainless steel towel bar 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