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NY J82696

March 27, 2003

CLA-2-83:RR:NC:N1:113 J82696


TARIFF NO.: 8302.50.0000; 7324.90.0000; 6912.00.5000

Ms. Mary Jo Tibbetts
Pin Jang Enterprise Ltd.
5402 Parkdale Drive, Suite 111
Minneapolis, MN 55416

RE: The tariff classification of bathroom articles from Taiwan

Dear Ms. Tibbetts:

In your letter dated March 17, 2003, you requested a tariff classification ruling.

The merchandise consists of 2 towel bars, 1 towel ring, 1 toilet paper holder, and 2 hooks. All items are wall-mounted articles made of ceramic and chrome-plated steel. You stated that the type of ceramic is stoneware.

The two towel bars measure 23.5 inches and 29.5 inches in length. Both bars are steel rods with ceramic end caps and mounts. The towel ring is approximately 7 inches in diameter, and also is composed of steel with ceramic trim and mount. The applicable subheading for the towel bars and ring 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, of base metal. The rate of duty will be free.

The next item is a toilet paper holder made of steel and trimmed with ceramic.

The applicable subheading for the toilet paper holder will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free.

The last two items are wall hooks. One is a single ceramic hook. The other is a double hook made of steel and ceramic. The essential character of the double hook is imparted by the ceramic portion.

The applicable subheading for the hooks will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles and toilet articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem.

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.


Robert B. Swierupski

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