The tariff classification of a log rack with fireplace tool set from China.

N021773 January 17, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a log rack with fireplace tool set from China. Dear Mr. Crago: In your letter dated January 10, 2008, you requested a tariff classification ruling. You have submitted descriptive literature for Item Number A023AA00014, a log rack with a fireplace tool set. The tool set consists of an iron tong, iron shovel, iron poker and an iron brush with straw bristles. The log rack is made of iron and designed to sit on the floor to store logs for the fireplace. The log rack and fireplace tool set are packaged together for retail sale. They are considered a set for classification purposes with the log rack imparting the essential character. The applicable subheading for the log rack with fireplace tool set will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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