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NY N020734




December 14, 2007

CLA-2-94:OT:RR:E:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0020

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

RE: The tariff classification of a shoe rack from China.

Dear Ms. Davidson:

In your letter dated December 10, 2007, you requested a tariff classification ruling.

SKU number 10045604 is shoe storage unit. It is comprised of two steel mesh shelves held together and supported on either side with wood panels. The metal shelves are treated with an epoxy finish. The unit measures 29 ¼ inches wide by 12 inches deep by 16 inches high and is designed to be floor-standing.

The applicable subheading for the shoe rack will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Other: Counters, lockers, racks, display cases shelves, partitions and similar fixtures.” The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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