HQ 957428: Organizer, door, storage; Storage organizer, door; DD 803783 revoked

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           HQ 957428  

                              December 29, 1994

CLA-2 CO:R:C:M  957428 DFC 

CATEGORY: Classification 

TARIFF NO.:  8302.50.00;  8302.49.60  

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

RE:  Organizer, door, storage;  Storage organizer, door;  DD
     803783 revoked 

Dear Ms. Bonace:

     In a letter dated December 9, 1994, you asked that DD 803783 
issued to you on November 28, 1994, by the Acting District
Director of Customs, San Diego, California, concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of an over-the-door storage organizer, be
reconsidered.  A sample was submitted for examination. 

FACTS: 

      The sample over-the-door storage organizer, identified as
Blair Product #453901, is constructed of a durable steel with a
white epoxy finish.  It has three shelves evenly spaced with a
towel bar at the bottom.   The overall size is approximately 30"
high  x 7" deep.  It will be sold unassembled. 
  
     In DD 803783 Customs held that this article is classifiable
under subheading 8302.49.60, HTSUS, which provides for other
mountings and fittings of iron or steel.  The applicable rate of
duty for this provision is 5.7% ad valorem. 

     You maintain that the storage organizer is properly
classifiable under subheading 8302.50.00, HTSUS, which provides
for hat-racks, hat pegs, brackets and similar fixtures, and parts
thereof.  The applicable rate of duty for this provision is 3.4%
ad valorem.  




ISSUE: 

      What is the proper classification for this door storage
organizer? 

LAW AND ANALYSIS: 

     Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's]."  

     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUS, although not dispositive,
should be looked to for the proper interpretation of the HTSUS. 
See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989).  EN (G) to
heading 83.02, at page 1118, is relevant to the issue here.  It
states that heading 83.02 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.  

     It is our observation that the terms "brackets . . . and
similar fixtures such as . . . towel racks" in the cited EN are
broad enough in scope to encompass this article.  Thus, it is our
opinion that the over-the-door storage organizer is more
accurately described by subheading 8302.50.00, HTSUS, than it is
by subheading 8302.49.60, HTSUS. 
  
HOLDING:

     The over-the-door storage organizer, Blair Product #453901,
is classifiable under subheading 8302.50.00, HTSUS, as base metal
hat racks, hat-pegs, brackets and similar fixtures.  

     Accordingly,  DD 803783 is revoked. 


                              Sincerely,  



                              John Durant, Director 
                              Commercial Rulings Division