CLA-2-83:OT:RR:NC:N5:121
Lauren Stevens
Crowe LLP
25 West Wacker Drive, Suite 2600
Chicago, IL 60606
RE: The tariff classification of a bag dispenser made of steel from Taiwan
Dear Ms. Stevens:
In your letter dated May 28, 2025, you requested a tariff classification ruling on behalf of Nashville Wire
Products Manufacturing.
The merchandise under consideration is described as a bag dispenser. It is manufactured of stainless steel or
steel with a nickel coat. This steel rack is made of a wire frame with predrilled mounting holes and a.metal
tube that extends between the two arms of the frame. It is sold as an add-on accessory to be used in a variety
of applications such as commercial refrigeration units in supermarkets. The base metal rack will be mounted
to either the top or side of the surface and functions to hold a roll of plastic bags so they can be easily
accessed. The wire frame is approximately 19.9 inches long and 4.75 inches deep. The tube measures
approximately 22.2 inches long and is fitted with a polyethylene cap on both sides and a neoprene o-ring in
the middle.
The applicable subheading for the bag dispenser will be 8302.50.0000, Harmonized Tariff Schedule of the
United States (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; …: Hat-racks, hat pegs, brackets and similar fixtures,
and parts thereof. The rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
8302.50.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division