United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 957792 - HQ 957977 > HQ 957924

Previous Ruling Next Ruling
HQ 957924




June 23, 1995

CLA-2 R:C:M 957924 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7418.20.10

Ms. Jacqueline A. Bonace
International Trade Division
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

RE: Shelf, wall; HRL 957427; NYRL 808682 affirmed

Dear Ms. Bonace:

In a letter dated April 21, 1995, you asked that New York Ruling Letter (NYRL) 808682 issued to you on April 11, 1995, by the Area Director of Customs, New York Seaport, concerning the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a wall shelf, be revoked. A sample was submitted for examination.

FACTS:

The wall shelf, identified as Blair Product #693921, is constructed of brass plated steel. Imported unassembled, it measures 16-1/2 inches H x 15-1/2 inches W x 5-1/2 inches D. It has three wire shelves and can be placed on a vanity top or mounted on a wall.

NYRL 808682 dealt with the tariff classification of a bath valet, a spacesaver and the subject wall shelf. Customs ruled that the wall shelf is classifiable under subheading 7418.20.10, HTSUS, which provides for sanitary ware and parts thereof, of copper-zinc base alloys (brass). The applicable rate of duty for this provision is 3.6% ad valorem.

You maintain that the wall shelf is properly classifiable under subheading 8302.50.00, HTSUS, which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The applicable rate of duty for this provision is 2.7% ad valorem.

ISSUE:

What is the proper classification for the wall shelf?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaing GRI's]."

In support of your position, you cite HRL 957427 dated December 29, 1994, issued to you, regarding the tariff classification of a wall shelf [Blair Product #465601]. In HRL 957427 Customs ruled this wall shelf was properly classifiable under subheading 8302.50.00, HTSUS. You claim that since the instant wall shelf {Blair Product #693921] is similar to the product ruled on in HRL 957417, it too should be classified under subheading 8302.50.00, HTSUS.

The Harmonized Commodity Description and Coding System Explanatory Notes to the HTSUS (EN), although not dispositive, or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). EN (G) to heading 83.02, at page 1118, is relevant to the issue here. It states that heading 83.02 covers:

(G) hat-racks, hat-pegs, brackets (fixed, hinged or toothed, etc.) and similar fixtures such as coat racks, towel racks, dish-cloth racks, brush racks, key racks.

It is our observation that the cited EN is not broad enough in scope to encompass the subject "wall shelf" which in its condition as imported has no screws, hooks, etc., for attaching to a wall. It appears that the "wall shelf" will be placed on a vanity top or some other flat surface.

HOLDING:

Inasmuch as the subject "wall shelf" in its condition as imported has no provision for attachment to a wall, it cannot be classified under subheading 8302.50.00, HTSUS.

In view of the foregoing, the "wall shelf, Blair Product #693921, is dutiable at the rate of 3.6% ad valorem under subheading 7418.20.10, HTSUS, which provides for sanitary ware and parts thereof, of copper-zinc base alloys (brass).

Accordingly, NYRL 808682 is affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: