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

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a decorative wall hook from China

Dear Mr. Crago:

In your letter dated June 10, 2008, you requested a tariff classification ruling. Samples were not submitted with this request.

The merchandise under consideration is described as a “Nautical Wall Plaque with Hook,” item number A026HA00947. It consists of an iron hook attached to a wood plaque featuring a wood seashell or starfish embellishment. It measures 9 inches long by 9 inches wide by ¾ inch thick. The essential character of the article is imparted by the functional iron hook.

The applicable subheading for the wall hook will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be 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 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