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NY J89316




October 7, 2003

CLA-2-39:RR:NC:SP:221 J89316

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mark J. Smith
Pende, Inc.
4120 South 500 West, Suite No. 2
Salt Lake City, Utah 84123

RE: The tariff classification of cross merchandising racks from China.

Dear Mr. Smith:

In your letter dated September 19, 2003, you requested a tariff classification ruling.

A sample was provided with your letter. The cross merchandising racks, also called “Qwik Raks,” are composed of plastic. The racks are used to display goods in a store. The racks are imported with fittings so that they can be attached to a wide variety of structures to display goods in many different parts of a store. The racks are available in four different versions identified as RAK11, RAK12, RAK13 and RAK14.

You suggest classification in subheading 3923.90, which provides for articles for the conveyance or packing of goods. However, the racks are used for the display of goods, not for the conveyance or packing of goods.

The applicable subheading for the merchandising rack will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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