R04919 R0 Ruling Active

The tariff classification of shelves from China

Issued October 13, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The merchandise is a mesh shelf of epoxy-coated steel, SKU # 10037757. The shelf is wall-mounted and can be used in any room in the home.

CBP rationale

The applicable subheading for the shelf 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

NY R04919 October 13, 2006 CLA-2-73:RR:E:NC:N1:113 R04919 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Geri K. Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of shelves from China Dear Ms. Davidson: In your letter dated September 19, 2006, you requested a tariff classification ruling. The merchandise is a mesh shelf of epoxy-coated steel, SKU # 10037757. The shelf is wall-mounted and can be used in any room in the home. The applicable subheading for the shelf 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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