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NY 854404


Aug 09 1990

CLA-2-94:S:N:N1:233 854404

CATEGORY: CLASSIFICATION

TARIFF NO's.: 9403.10.0040 & 9403.20.0010

Mr. Joseph A. Nazzaro
SPUR
One Dunham Street
Winchester, Massachusetts 01890

RE: The tariff classification of metal shelving from the U. K. and Spain.

Dear Mr. Nazzaro:

In your letter dated July 10. 1990, you requested a tariff classification ruling.

The furniture item consists of epoxy coated chrome plated steel shelving with hardware. Included with the basic shelving are wall uprights and brackets that can be installed in whatever configuration that is required. The wall uprights have a double row of slots which makes it possible to build shelving with unlimited variations. The shelving is designed to be fixed to the wall and used in both offices and homes.

The applicable subheading for the epoxy coated, chrome- plated steel shelving for office use will be 9403.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for metal furniture used in the offices, other. The applicable subheading for the steel shelving for home use will be 9403.20.0010, HTSUS, which provides for other metal furniture, household. The duty rate for both above subheadings willl be 4 percent ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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