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N175293: The tariff classification of an ironing board rack from Taiwan
Ruling Date: Jul 25, 2011
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N175293

July 25, 2011

CLA-2-83:OT:RR:NC:N1:121

CATEGORY:    Classification

TARIFF NO.: 8302.42.3065

Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, Vermont 05495

RE:    The tariff classification of an ironing board rack from Taiwan

Dear Ms. Pendris:

In your letter dated July 1, 2011, you requested a tariff classification ruling. The submitted sample will be returned per your request.

The merchandise under consideration is called an Ironing Board Clothing Hanger, item number 69680. It is made of plastic-coated steel wire with two plastic end caps that is bent into an open ended, rectangular-like shape measuring 15-1/4 inches long by 11-1/4 inches wide by ¼ inch deep. The Ironing Board Clothing Hanger is designed to mount to a floor-standing ironing board and serves to hang clothes while ironing. It attaches and detaches without tools to the wide end of the ironing board top and can hold up to twelve hangers.

The applicable subheading for the steel Ironing Board Clothing Hanger will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The duty rate will be 3.9 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 Barbara Kaiser at (646) 733-3024.

Sincerely,


Robert B. Swierupski
Director
National Commodity Specialist Division