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NY L82267




February 18, 2005

CLA-2-83:RR:NC:N1:121 L82267

CATEGORY: CLASSIFICATION

TARIFF NO.: 3916.20.0091; 3918.10.1000; 7323.99.9060; 8302.50.0000

Mr. Paul Vroman
Danzas AEI Intercontinental
120 Tokeneke Road
Darien, CT 06820

RE: The tariff classification of wall slats and flooring from Canada; shelves, baskets, and brackets from China

Dear Mr. Vroman:

In your letter dated January 31, 2005, on behalf of Royal Alliance Inc., you requested a tariff classification ruling

The merchandise consists of PVC wall slats, PVC flooring, metal shelves, metal baskets and metal brackets. The articles will be used to organize and store the contents of home garages and basements. You state that they will be imported individually.

The wall slats are interconnecting extruded PVC panels, designed to be mounted onto the interior walls of a garage or basement. The panels have a uniform cross section throughout their lengths and have not been drilled, routed or otherwise worked. The grooves are used to accept an array of holders and accessories such as shelves, brackets, baskets, trays, hooks and racks. The grooves facilitate the placement of the accessories in any position and secure the accessories firmly in place.

The flooring consists of molded PVC plastic floor tiles. The tiles are designed to interconnect to form a solid flooring to sit on top of an existing floor or sub-floor. The flooring is not designed for permanent fastening or adhesion to the existing floor and do not connect to the wall slat panels.

The shelves and baskets are made of steel wire and are designed to attach to the wall slats.

The steel brackets are designed to attach to the wall slats. The brackets come in a variety of shapes and sizes. They will hold articles such as ladders, shovels, hoses, etc.

The applicable subheading for the PVC wall slats will be 3916.20.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the PVC flooring will be 3918.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles of polymers of vinyl chloride: floor coverings: vinyl tile. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the steel shelves and baskets will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen, or other household articles and parts thereof, of iron or steel other: other: not coated or plated with precious metal: other: other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the metal hook brackets will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases: hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. 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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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