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NY M84059




July 11, 2006

CLA-2-39:RR:NC:SP:221 M84059

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.30.5000; 3926.90.9880

Ms. Fiona Ding
Closet Maid
650 S.W. 27th Avenue
P.O. Box 4400
Ocala, FL 34478-4400

RE: The tariff classification of closet shelving hardware and fittings from India and China.

Dear Ms. Ding;

In your undated letter, which was received in this office on June 8, 2006, you requested a tariff classification ruling.

Photographs were provided with your letter. The shoe shelf support (Item 6713/6715) is a plastic mounting that attaches to the back of shelving to support the shelf at an angle for storing shoes. The closet rod cap (Item 684-00/D7128/75638) is a plastic mounting placed at the end of a closet rod to keep the hangers from sliding off the end of the rod. The shelf clip (Item 40312-00/7561) is a plastic mounting that attaches to the back of shelving to secure a shelf to the wall. The wall clip (Item 40911-00/76610) is a plastic clip for securing a shelf to a wall. The white and gray anchors (550-00/650-00/2876) are plastic devices that expand inside a wall when a screw is threaded through them to provide a secure attachment to the wall.

You suggest classification as parts of furniture in subheading 9403.90.50 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the white and gray anchors have a multitude of uses, most of them not related to furniture. Chapter 94 legal note 1(d) excludes parts of general use as defined in Note 2 of Section XV of the HTSUS and similar goods of plastics from classification in any of the headings of chapter 94. The shoe shelf supports, closet rod caps, shelf clips and wall clips are mountings and fittings for furniture, and as such are similar goods of plastics to the “parts of general use” defined in Note 2, Section XV of the HTSUS.

The applicable subheading for the shoe shelf supports, closet rod caps, shelf clips and wall clips will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the white and gray anchors will be 3926.90.9880, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 3926.90.9880 or subheading 3926.30.5000, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP".

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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