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NY R00097




February 24, 2004
CLA-2-39:RR:NC:SP:221 R00097

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000; 8302.50.0000

Ms. Leslie J. Cummings
Knape & Vogt Manufacturing Company
2700 Oak Industrial Drive, N.E.
Grand Rapids, MI 49505

RE: The tariff classification of plastic shelves from China.

Dear Ms. Cummings:

In your letter dated January 28, 2004, you requested a tariff classification ruling.

Pictures were sent with your letter. Style 2010 is a folding surface shelf consisting of a plastic shelf and stainless steel L-brackets. The shelf surface top is 20 inches by 36 inches. The shelf can be folded down and pulled back up. This shelf is meant for indoor and outdoor use. Style 2015 is similar to Style 2010, but it is meant for indoor use. Style 221 Utility L-brackets of stainless steel will also be imported. When imported with the shelves the brackets are classified with the shelves. When imported separately from the shelves, the L-brackets are classified as shown below.

The applicable subheading for the plastic shelves with the stainless steel brackets will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the stainless steel folding L-brackets when imported separately from the shelves will be 8302.50.0000, HTS, which provides for hat racks, hat pegs, brackets and similar fixtures. 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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