The tariff classification of a wall mounted wood billiard cue rack and a floor standing wood billiard cue rack from China.

N160019 April 26, 2011 CLA-2-94:OT:RR:NC:4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Chris Varlas V. Alexander & Co., Inc. 6555 Quince Road, Suite 201 Memphis, TN 38119 RE: The tariff classification of a wall mounted wood billiard cue rack and a floor standing wood billiard cue rack from China. Dear Mr. Varlas: In your letter dated April 7, 2011, you requested a tariff classification ruling. Photographs and diagrams were received for two billiard cue racks. Item number 1, identified by model #2011, is a “Classic Cue Rack”. The item is composed of wood that attaches to the wall. The rack requires assembly and is mounted to a wall with two metal braces secured by five screws. When assemble it measures 37-5/16” by 6-7/8” by 63-3/16” and weighs 32 pounds. This item can hold eight billiard cue sticks and the ball rack, and has multiple shelves, some of which are for placement of the balls and others of which are to store accessories, such as chalk, brushes and other related equipment. Item number 2, identified by model #2011, is a Heritage Floor Cue Rack”. The item is a floor standing cue rack composed of wood. When assembled, the rack measures 30” by 9” by 28-3/4” and weighs 15 pounds. This item has an upper and lower shelf, can hold ten billiard cue sticks, has two hooks on opposite ends for ball racks, and circular depressions along the lower shelf for placement of the balls. Complimenting the Heritage Cue Rack, are four drinking glass holders on the upper shelf. Chapter 94, Note 2 of the Harmonized Tariff Schedule of the United States (HTSUS) states: the articles (other than parts) referred to in the headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. Further stipulated under Note 2 (a) the following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: cupboards, bookcases, other shelved furniture and unit furniture. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. Based on the ENs for Chapter 95 of the HTSUS, which states in pertinent part, that the heading excludes billiard-cue racks (classified in heading 9403), we are of the opinion that the wall mounted cue rack falls within the category of other shelved furniture and the floor standing cue rack falls within the category of other furniture designed for placing on the floor or ground, both of which are classifiable within heading 9403, HTSUS. The applicable subheading for the Classic Cue Rack and the Heritage Floor Cue Rack, will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other; 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