CLA-2-39:RR:NC:SP:221 R03359

Mr. James Henkel
Henkel Diversified Inc.
298 Berkshire Place
London, Ontario, Canada N6J 3N6

RE: The tariff classification of the HenkelHook™ from China.

Dear Mr. Henkel:

In your letter dated March 1, 2006, you requested a tariff classification ruling.

A photograph was provided with your letter. The HenkelHook™ is a safety release coat hook that will release a load in excess of 26 pounds, plus or minus 2 pounds. When the load is released, the arm of the hook returns to its original holding position. The hook is designed to prevent death or injury by asphyxiation should a person be accidentally or deliberately hung (as in the case of bullying ) from the hook. The base and arm of the hook is composed of polycarbonate plastic. A magnet provides the means of holding the arm in place until the release-weight is exceeded. The hook is designed for permanent installation through the use of three included screws.

The applicable subheading for the HenkelHook™ coat hook will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division