The tariff classification of a display stand/rack from China

N021098 January 7, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a display stand/rack from China Dear Mr. Crago: In your letter dated December 17, 2007, on behalf of Walgreens, you requested a tariff classification ruling. A copy of a photograph of windchimes and a display stand/rack was submitted with your letter for our review. The merchandise is identified in your letter as item number A026CA01411. The item consists of a windchime assortment and a display stand/rack. You indicate that the windchimes will be shipped with the display stand. In your letter, you ask if the display stand is classified separately from the windchimes. If classified separately, you are requesting a tariff classification ruling for the display stand. The display stand is made of iron and measures approximately 18 inches in length by 12 inches in depth by 18 inches in height. According to the information you provided, the display stand is suitable for repetitive use and additional windchimes can be ordered without the stand. The stand will be placed on a countertop or table to hang and display windchimes for retail sale. It can hold 24 windchimes. You state in your letter that you believe the display stand is separately classified. You also indicate that Walgreens is of the opinion that based on General Rule of Interpretation (GRI) 5, a separate classification is not required for the stand. This office does not consider the display stand to be an item classified pursuant to GRI 5a. The windchimes and display stand are separately classified. The applicable subheading for the display stand/rack will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division