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NY N024319




March 25, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.70.8030

Mr. Gary Hollis
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a shelving system from China.

Dear Mr. Hollis:

In your letter dated March 6, 2008, you requested a tariff classification ruling.

Photographs and description have been submitted for a modular floor standing shelving system. The system consists of SKU number 10047308, a small plastic shelf measuring 12 inches by 10 inches and SKU number 10047310 which is a large plastic shelf measuring 24 inches by 10 inches. Both plastic shelves are composed of 100% white frost polypropylene. It also consists of SKU number 10047312, a metal shelf frame measuring 26.5 inches by 10 inches and SKU number 10047313, a metal shelf frame measuring 36.5 inches by 10 inches. Both metal frames are composed of epoxy-coated iron.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The heading which occurs last in numerical order of the two competing headings is 9403.70.8030, HTSUS.

The applicable subheading for the shelving system will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other”. 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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