CLA-2-83:RR:NC:N1:113 K85689

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

RE: The tariff classification of a decorated wall hook from China.

Dear Ms. Richardson:

In your letter dated April 27, 2004, you requested a ruling on tariff classification.

The sample you provided is item L5961BD, a wall hook with a decorative plaque. The plaque is made of resin with a painted design. It is framed with a metal border that includes two metal coat hooks.

The applicable subheading for this product will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat racks, hat pegs, brackets and similar fixtures. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division