CLA-2-83:OT:RR:NC:N1:121
Ms. Sharon Tuck
Dollar General Corp
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a tissue holder from China
Dear Ms. Tuck:
In your letter dated December 10, 2021, you requested a tariff classification ruling.
The item under consideration, SKU # 22900201, is described as an over the tank tissue holder made of iron wire. The dimensions are 6.1” x 0.79” x 5.12”, with a weight of 85 grams. The item has a hook that hangs over the tank of the toilet and an iron wire that protrudes outward long enough to hold a roll of toilet paper.
You suggested classification of the over the tank tissue holder in subheading 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), as sanitary wear. Section XV, Note 2 states the following: “Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 and 83 are excluded from Chapters 72 to 76 and 78 to 81.” The subject over the tank tissue holder meets the terms of heading 8302, HTSUS, which provides, in pertinent part, for Hat-racks, hat pegs, brackets and similar fixtures. Consequently, they are excluded from classification in heading 7324.
The applicable subheading for the over the tank tissue holder, SKU # 22900201, 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; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: 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.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division