N029182 N0 Ruling Active

The tariff classification of a wine rack from China

Issued June 19, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

A copy of a photograph of the wine rack was submitted with your letter for our review. The merchandise is a wine rack made of steel wire (item number A035FA00159). The item holds seven bottles of wine. The top of the rack features a steel wire tray with a base covered with rattan. The bottom of the rack is also covered with rattan. You indicate in your letter that the rack is designed for table, shelf or countertop use in the home. The item measures approximately 12 7/8 inches in width by 6 1/2 inches in depth by 14 3/8 inches in height.

CBP rationale

The applicable subheading for the wine rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other.

Full text

N029182 June 19, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a wine rack from China Dear Mr. Crago: In your letter dated May 23, 2008, you requested a tariff classification ruling. A copy of a photograph of the wine rack was submitted with your letter for our review. The merchandise is a wine rack made of steel wire (item number A035FA00159). The item holds seven bottles of wine. The top of the rack features a steel wire tray with a base covered with rattan. The bottom of the rack is also covered with rattan. You indicate in your letter that the rack is designed for table, shelf or countertop use in the home. The item measures approximately 12 7/8 inches in width by 6 1/2 inches in depth by 14 3/8 inches in height. The applicable subheading for the wine rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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

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