The tariff classification of wire rack holders from China

N029785 June 6, 2008 CLA-2-76:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of wire rack holders from China Dear Ms. Trotta: In your letter dated May 29, 2008, you requested a tariff classification ruling. Samples were submitted and will be returned to you. The merchandise under consideration is five styles of iron wire caddies. The caddies will be imported separately and after importation will be packed with bottles of shampoo, conditioner and other toiletry products that are commonly used in the bathroom. All five styles are designed to rest on a flat surface or counter top. The first sample is a black painted oval-shaped rack made to hold two toiletry bottles. It measures 9 inches high by 5-1/2 inches wide by 3 inches deep. The second sample is similar to the first in appearance and measures 8-12 inches high by 7.625 inches wide by 4 inches deep. It is designed to hold two bottles of toiletries. The third sample is a silver colored rectangular shaped caddy. It is designed to hold three bottles of toiletries. It measures 4-1/2 inches high by 7 inches wide by 2-1/2 inches deep. The fourth sample is similar in appearance to the third and measures 4-1/2 inches high by 8 inches wide by 2.9 inches deep. The last sample is a wire caddy consisting of a convex base supporting two central rods. Two 2-1/2 inch diameter circular rings are attached to either side of the rods. Each set of rings is designed to hold one toiletry bottle. It measures 11-1/2 inches high by 6-1/2 inches wide by 3 inches deep. The applicable subheading for the iron toiletry caddies will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division