CLA-2-83:RR:NC:N1:113 R00080

Mr. Leslie J. Cummings
Knape & Vogt Manufacturing Company
2700 Oak Industrial Drive, N.E.
Grand Rapids, MI 49505

RE: The tariff classification of a bracket from China

Dear Mr. Cummings:

In your letter dated January 19, 2004, you requested a tariff classification ruling.

The merchandise is a rear-mounting bracket made of zinc-plated, base metal. (item number 8401). The bracket will be used in the installation of a pair of side mount drawer slides in cabinetry. The applicable subheading for the bracket will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The 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. 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division