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NY 864004


JUN 18 1991

CLA-2-94:S:N:N1:233 864004

CATEGORY: CLASSIFICATION

TARIFF NO.'s: 9403.20.0010

Mr. Ken Wade
Clairson International
720 South West 17th Street
Ocala, Florida 32674

RE: The tariff classification of a garment rack, portable closet and shoe rack from Taiwan.

Dear Mr. Wade:

In your letter dated May 26, 1991, you requested a tariff classification ruling.

The furniture items are three style models which are comprised of a garment rack, a portable closet and a shoe rack. The first, model #1090, is a garment rack with casters. It is constructed of epoxy coated steel tubing and zinc plated tubing, A513. There are 4 pieces per carton and the weight is 38.4 pounds per carton. The size is 67"H x 40-1/2"W x 18-1/2"D and the approximate carton dimensions are 46-1/4" x 11-1/2 x 14. The second, model #1095, is a deluxe portable closet with vinyl garment bag. It is constructed of epoxy coated steel tubing, A513. There are 4 pieces per carton and the weight is 36.7 pounds per carton. The size is 61"H x 35-1/2"W x 22"D and the approximate carton dimensions are 47" x 13" x 12. They are designed to be placed on the floor or ground.

The third, model #8040, is a white 18 pair over the door shoe rack. It is constructed of epoxy coated steel tubing, A513, and steel wire, C1008. There are 6 pieces per carton and the weight is 27 pounds per carton. The size is 58"H x 22-5/8"W x 7"D and the approximate carton dimensioms are 29-1/2" x 15-3/4"

The applicable subheading for the garment rack with casters and the deluxe portable closet with vinyl garment bag will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, household. The rate of duty will be 4 percent ad valorem. The applicable subheading for the 18 pair over the door shoe rack will be 7323.99.9000, HTSUSA, which provides for other household articles of steel, other. The rate of duty will be 3.4 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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