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 > 1996 HQ Rulings > HQ 958368 - HQ 958509 > HQ 958421

Previous Ruling Next Ruling
HQ 958421




March 18, 1996

CLA RR:TC:MM 958421 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.50.00

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

RE: NYRL 813420 revoked; wall shelf/towel rack; ENs 73.24, 83.02; HRL 957427

Dear Ms. Bonace :

This is in reference to your letter of September 5, 1995, requesting reconsideration of New York Ruling Letter (NYRL) 813420 issued to you by the Area Director of Customs, New York Seaport, on August 18, 1995, concerning the classification of a chrome plated steel and glass wall shelf /towel rack under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the article was submitted for our examination.

In NYRL 813420, you were advised that item # 742501 was classified under subheading 7324.90.00, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other. You believe that item # 742501 could be considered a towel rack classifiable under subheading 8302.50.00, HTSUS, as hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.

Pursuant to section 625(c)(1) Tariff Act of 1930 [19 U.S.C. 1625(c)(1)], as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, (Pub. L. 103-182, 107 Stat. 2057, 2186), notice of the proposed revocation of NYRL 813420 was published, on February 14, 1996,in the Customs Bulletin, Volume 30, Number 7. No comments were received in response to the notice.

FACTS:

The subject article is constructed of a chrome-plated steel frame which consists of 3 bars each measuring approximately 2' long , 4 wall mounts, a shelf frame used to support a glass shelf, a round movable "towel bar", a ring to support a hair dryer, and a smaller movable towel bar. The frame is constructed in an "H" like shape. The horizontal stationary towel bar is attached to the vertical bars approximately 3«" from the top of the bars and the glass shelf frame approximately 3«" from the bottom. A wall mount is attached to the top and bottom of each of the vertical bars. The other attachments are mounted to the vertical bars.

ISSUE:

Is item # 742501 classifiable as a towel rack under subheading 8302.50.00, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...."
The subheadings under consideration are as follows:

7324.90.00 Sanitary ware and parts thereof, of iron or steel: Other, including parts

8302.50.00 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: hat-racks, hat pegs, brackets and similar fixtures, and parts thereof

In an effort to determine if the subject article is provided for under each heading, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be consulted. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). En 73.24, pg. 1036-1037, states in pertinent part, that:

This heading comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for sanitary purposes.

These articles may be cast, or of iron or steel sheet, plate, hoop, strip, wire, wire grill, wire cloth, etc., and may be manufactured by any process (moulding, forging, punching, stamping, etc.). They may be fitted with lids, handles or other parts or accessories of other materials provided that they retain the character of iron or steel articles.

The heading includes, baths, bidets, hip-baths, foot-baths, sinks, wash basins, toilet sets; soap dishes and sponge baskets; douche cans, sanitary pails, urinals, bedpans, chamber-pots, water closet pans and flushing cisterns whether or not equipped with their mechanisms, spittoons, toilet paper holders.
The heading excludes:

(a) Cans, boxes and similar containers of heading 73.10.

(b) Small hanging medicine and toilet wall cabinets and other furniture of Chapter 94.

EN 83.02, pg. 1118, states in pertinent part, that this heading 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.

According to the ENs, the subject article is described by both headings. Inasmuch as the subject article is prima facie described in two different headings, it cannot be classified according to GRI 1. When goods cannot be classified by applying GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's are applied.

GRI 3 states, in pertinent part, that when goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.

EN 83.02 clearly indicates that towel racks are described in heading 8302. Alternatively, EN 73.24 merely provides for all "sanitary" articles, which are not more specifically covered by other headings. In Headquarters Ruling Letter 957427 dated December 29, 1994, another wall shelf with towel bars was classified under subheading 8302.50.00, HTSUS.

We are of the opinion that subheading 8302.50.00, HTSUS, provides the most specific description of the wall shelf/towel rack. Therefore, it is classifiable under that subheading.

HOLDING:

Wall shelf with towel bar, item # 742501, is classifiable under subheading 8302.50.00, HTSUS, as base metals hat racks, hat-pegs, bracket and similar fixtures with a column one duty rate of 2% ad valorem. NYRL 813420 dated August 18, 1995, is revoked. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10 (c)(1), Customs Regulations [19 CFR

Sincerely,

John Durant, Director
Tariff Classification Appeals

Previous Ruling Next Ruling

See also: