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N043895 N0 Ruling Active

The tariff classification of stacking wine racks from China.

Issued November 20, 2008 by U.S. Customs and Border Protection.

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N0 N043895 (November 20, 2008)

Tariff classification

HTS codes: 9403.20.0020

Headings: 9403

Product description

Both bottle holders are made of iron tubing and feature small holes on top and bottom to connect additional units with small steel pins. The four bottle holder measures 10 inches wide by 9.75 inches deep by 10 inches high. The eight bottle holder measures 18.25 inches wide by 9.75 inches deep and 10 inches high. The wine holders are considered floor standing as they are designed to be stacked on top of each other and bolted together.

CBP rationale

The applicable subheading for the stacking wine rack 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

N043895 November 20, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of stacking wine racks from China. Dear Mr. Hollis: In your letter dated November 7, 2008, you requested a tariff classification ruling. Photographs and descriptions have been submitted for two stackable wine bottle holders: a four bottle holder, SKU number 10049050 and an eight bottle holder, SKU number 10049051. Both bottle holders are made of iron tubing and feature small holes on top and bottom to connect additional units with small steel pins. The four bottle holder measures 10 inches wide by 9.75 inches deep by 10 inches high. The eight bottle holder measures 18.25 inches wide by 9.75 inches deep and 10 inches high. The wine holders are considered floor standing as they are designed to be stacked on top of each other and bolted together. The applicable subheading for the stacking wine rack 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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