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NY M87792




November 13, 2006

CLA-2-39:RR:NC:N2:221 M87792

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a drying rack from the Czech Republic.

Dear Ms. Davidson:

In your undated letter, which was received in this office on October 27, 2006, you requested a tariff classification ruling.

The sample submitted with your letter is identified as a drying rack, SKU #10036207. The drying rack is composed predominantly of plastics, with metal rods. You submitted a breakdown indicating that 75 percent of the weight is attributable to the plastics. The drying rack telescopes up to 18 inches and retracts when not in use to conserve space. It includes plastic tracks and plastic hooks for hanging laundry. The rack is designed to be mounted to the wall by means of two included screws.

The applicable subheading for the wall mounted drying rack will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: 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/.

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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