The tariff classification of a three-tier shoe tree from China.

N056241 April 24, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a three-tier shoe tree from China. Dear Ms. Geri Davidson: In your letter dated March 30, 2009, you requested a tariff classification ruling. At issue is a metal three-tier shoe tree, SKU number 10048825. This item is made of steel with a bronze powder-coated finish. The shoe tree is 38 inches high and has a 12 inch diameter. Each of the wire tiers is adjustable and the unit can accommodate up to 18 pairs of shoes. The floor-standing base is weighted for stability and a handle on top makes the shoe tree portable. The applicable subheading for the shoe tree will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other” 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division