CLA-2 OT:RR:CTF:TCM H042578 IOR
Tariff No.: 8302.50.00 HTSUS
Jamie Castellanos
Import Assistant
The Container Store
500Freeport Parkway
Coppell, TX 75019
RE: Tariff classification of stainless steel spice racks
Dear Ms. Castellanos:
This is in reply to your letter of September 19, 2008, to the National Commodity Specialist Division (NCSD) of Customs and Border Protection (CBP), requesting a binding ruling on the tariff classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of three stainless steel spice racks. The ruling request was referred to this office by the NCSD for reply. Product samples were also submitted for our review.
FACTS:
The three subject articles are in boxes labeled with the Wenko brand, and are made of stainless steel. The retail packages indicate that the articles are “spice racks”. The retail packaging indicates that they are products of Germany however the ruling request indicates that the country of origin is China.
SKU # 10048078 consists of a frame that measures 12 ½ inches high by 11 inches wide and incorporates two permanent hooks at the top for hanging. Included are two wire shelves, each measuring approximately 13 ½ inches wide by 3 inches deep,
which are designed to be hooked onto the frame. Each shelf has four sides that measure 1 ¾ inches high to secure the items placed on it. The hooks are designed to hang onto a rail rod (not included). The packaging indicates it is part of a “Stuctura”( system.
SKU # 10048079 consists of a shelf measuring approximately 12 inches wide by 2 ½ inches deep. Two hooks are permanently attached to the back of the shelf for hanging from a rail rod (not included). The shelf has four sides that measure 2 inches high to secure items placed on it. The packaging indicates it is part of a “Stuctura” system.
SKU # 10048090 consists of a frame measuring approximately 9 inches high by 11 inches wide. Included are two suction cups that attach to the frame for hanging, and two shelves. The two shelves measure approximately 13 ½ inches long by 2 ¾ inches deep. Each shelf has four sides that measure 1 ¾ inches high to secure items placed on it. The packaging indicates that it is part of a “Structura Compact” system which matches the “Structura Systems” series.
ISSUE:
What is the classification of the stainless steel spice racks under the HTSUS.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
Heading 8302, HTSUS provides as follows:
8302 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:
8302.50.0000 Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 83.02 provides, in pertinent part, that:
The 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 [emphasis in original].
In HQ H007444, dated June 16, 2008, CBP classified organizer racks composed of plastic coated metal wire, having four-sided shelves, suitable for mounting onto an inside cabinet wall or some other kitchen or household wall, in heading 8302, HTSUS, specifically subheading 8302.50.0000, HTSUS. It was determined that the racks at issue in H007444, are ejusdem generis with the exemplars in the heading and the EN, as they shared the essential characteristics or purpose of the articles, in that they are mounted to cabinet doors, household or kitchen doors or walls and are used to organize and store household items such as cleaning supplies and pantry items.
Similarly, in this case, we find the spice racks to be ejusdem generis with the exemplars in heading 8302, HTSUS and the EN, as they share the essential characteristics or purpose of the articles, in that they can be mounted to cabinet doors, household or kitchen doors or walls and are used to organize and store household items. Accordingly, the Wenko spice racks SKU # 10048078, 100480799 and 10048090 are classified in heading 8302, HTSUS, specifically subheading 8302.50, HTSUS, as “[b]ase 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.”
HOLDING:
By application of GRI 1, the Wenko spice racks SKU # 10048078, 100480799 and 10048090 are classified in heading 8302, HTSUS, specifically in subheading 8302.50.0000, HTSUSA, as “[b]ase 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” with a column one, general duty rate of “free”.
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 the internet at www.usitc.gov/tata/hts/.
Sincerely,
Gail A. Hamill, Chief
Tariff Classification and Marking Branch