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

Mr. John Higinbothom
Newell Rubbermaid
10B Glenlake Parkway, Suite 300
Atlanta, GA 30328

RE: The tariff classification of appliance pulls from China

Dear Mr. Higinbothom:

In your letter dated August 23, 2007, on behalf of Amerock Corporation, you requested a tariff classification ruling. The sample which you submitted is being retained by this office.

The merchandise under consideration is two styles of base metal pulls. They are designed for use on kitchen appliances and are designed to coordinate with cabinet knobs and pulls. The 2006 spring catalogue you submitted states that these pulls can also be used on oversized cabinets and drawers. Style 54004 is a pull made of zinc. It measures 10 inches long by 11/16 inch wide. Style 54007 is a pull made of brass. It measures 14 inches long by 7/8 inch wide. Both styles come in a variety of finishes.

The applicable subheading for the zinc pull will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles suitable for furniture…,other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the brass pull will be 8302.42.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles suitable for furniture…,other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, other. The rate of duty will be 3.4 percent ad valorem.

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