N019879 N0 Ruling Active

The tariff classification of metal garment racks from China.

Issued November 27, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0020

Headings: 9403

Product description

Samples of three metal garment racks in three different sizes have been submitted. Each of the three models is floor standing, packaged unassembled and made of chrome steel. The largest garment rack, Item number 12000, is 36 inches wide by 64 inches high by 20 inches deep. It includes a protective plastic garment bag that covers the rack and a collapsible press-wood bottom shelf. Item number 12104 is an adjustable garment rack: the width can be increased from 33 inches to 71 inches and the height from 38 to 71 inches; it is 17 inches deep. Item number 12105 differs only in having casters to allow the rack to be rolled. This item is referred to as a Single Garment Rack and has an adjustable height ranging from 43 to 67 inches. The width is 35.2 inches and the depth is 17.5 inches.

CBP rationale

The applicable subheading for the metal garment racks 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.

Full text

N019879 November 27, 2007 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Mr. Frank Prackler Harold I. Pepper Co., Inc. 486A Sunrise Highway Suite 203 Rockville Centre, NY 11570 RE: The tariff classification of metal garment racks from China. Dear Mr. Prackler: In your letter dated November 15, 2007, on behalf of EZ Do It, you requested a tariff classification ruling. The samples which you submitted are being retained by this office. Samples of three metal garment racks in three different sizes have been submitted. Each of the three models is floor standing, packaged unassembled and made of chrome steel. The largest garment rack, Item number 12000, is 36 inches wide by 64 inches high by 20 inches deep. It includes a protective plastic garment bag that covers the rack and a collapsible press-wood bottom shelf. Item number 12104 is an adjustable garment rack: the width can be increased from 33 inches to 71 inches and the height from 38 to 71 inches; it is 17 inches deep. Item number 12105 differs only in having casters to allow the rack to be rolled. This item is referred to as a Single Garment Rack and has an adjustable height ranging from 43 to 67 inches. The width is 35.2 inches and the depth is 17.5 inches. The applicable subheading for the metal garment racks 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, National Commodity Specialist Division

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