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NY K81588




December 23, 2003
CLA-2-39:RR:NC:SP:221 K81588

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 4819.20.0040; 9403.70.8010; 9403.90.8040

Mr. Kevin Murphy
International Trading Post
8109 W. 96th Street
Bloomington, MN 55438

RE: The tariff classification of cabinet carousels, expandable organizers, undersink shelves and parts from China.

Dear Mr. Murphy:

In your undated letter, received in this office on December 3, 2003, you requested a tariff classification ruling.

Samples were provided with your letter. The expandable shelf organizers are composed of plastic. They consist of three elevated steps, and are meant to be placed on a cabinet shelf, making it easier to view items in the back of the cabinet which will be placed on the top two shelves. The shelves expand from 15 to 26 inches. The 10” cabinet carousels are designed to be placed on a shelf. Since the carousel rotates, it allows a person to quickly find items placed in the back of the shelf area. The carousel is also available as a two-tier revolving unit. The undersink shelves consist of plastic shelves with metal frames. These shelves, which are floor standing, are meant to be built into the undersink area and are designed to allow the flexibility in construction needed to work around the water and drainage pipes. In addition, you listed the component parts for the undersink shelves, such as the steel rods with plastic hardware, and retail boxes. When these items are imported
packaged with the undersink shelves, they are all classified together with the shelves. However, if imported separately, the steel tubes with plastic fittings and the retail box are classified separately.

You suggest classification in heading 9403, which provides for furniture. However, except for the undersink shelves, the items above are not floor standing and are therefore not classified as furniture.

The applicable subheading for the plastic expandable shelves and the 10” cabinet carousels will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the undersink shelves will be 9403.70.8010, HTS, which provides for other furniture and parts thereof: furniture of plastics: otherhousehold. The rate of duty will be free.

The applicable subheading for the metal rods with plastic fittings, when imported separately from the undersink shelves, will be 9403.90.8040, HTS, which provides for other furniture and parts thereof: parts: other: other, of metal. The rate of duty will be free.

The applicable subheading for the paperboard carton, when imported separately from the undersink shelves, will be 4819.20.0040, HTS, which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be 0.3%. The rate of duty will be free in 2004.

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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