Towel rack is classified “Hat-racks, hat-pegs, brackets and similar fixtures”(HS :830250)
It’s made of metal but it’s not classified in Chapter 73.
HS :830250
Reference :DEBTI43345-18-1
Issued :Jan. 30, 2019
Description :These are individually packaged sets comprising: – a towel rack, not yet assembled, consisting of a vertical, rectangular, approximately 60 cm high and approximately 8 cm wide glass top, a bar-shaped spacer with a support for hanging on a shower screen and a support for Attachment to the wall, of base metal, a roughly U-shaped sheet metal with a horizontal shelf and a sheet formed to two hooks, of base metal, two circular covers of base metal and two suction cups made of plastic for attaching the shelf to the Wall, – assembly instructions and – mounting and fastening material (screws, dowels and angle screwdrivers). The products are intended for holding towels and put up together in a colorful cardboard box for retail sale. – Applicant information – The towel holder determines the nature of the product. Picture see attachment. Such products are classified as TARIC code 8302 50 00 00 in the form of ‘base metal products similar to clothes hangers and consoles’, because towel holders are goods of different tariff classification, the essential character of which, in particular as regards their importance to the consumer Use (storage and hanging of towels) is determined by the base metal.