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NY D85396




December 17, 1998

CLA-2-94:RR:NC:SP:233 D85396

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0020

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328

RE: The tariff classification of an automotive Hardtop/Wheel Storage System and Wall Mounted Holder from Germany.

Dear Mr. Resetar:

In your letter dated November 23, 1998, you requested a tariff classification ruling.

The submitted diagrams illustrate the Storage System and Wall Holder. The two units are designed to function together as one system, but are imported and offered for sale separately. The Hardtop/Wheel Storage System consists of a rectangular steel cart frame with one rolling coaster at each corner. There are two plastic trays that mount on two sides of the cart. The storage System also includes two steel, folding support tubes for the mounting of the Wall Mount Holder. The cart is used to store spare tires/wheels, snow chains, car care products, etc. The Wall Mount Holder consists of a steel tubular frame that is intended to mount to a wall. It is used to store a detachable vehicle hardtop assembly.

The applicable subheading for the Hardtop/Wheel Storage System and the Wall Mounted Holder will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other metal furniture and parts thereof: other metal furniture: other: counters, lockers, racks, display cases, shelves, partitions and similar fixtures. The rate of duty will be 0.8% ad valorem. Effective January 1, 1999 the rate of duty will be free.

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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