The tariff classification of cassette and compact disc storage racks, of wood fiberboard, from Taiwan.

NY 803247 November 9, 1994 CLA-2-44:S:N:N8:230 803247 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. John P. Caccamo Meijer, Inc. 2929 Walker Avenue, N.W., Grand Rapids, Michigan 49504-9428 RE: The tariff classification of cassette and compact disc storage racks, of wood fiberboard, from Taiwan. Dear Mr. Caccamo: In your letter dated October 13, 1994 you requested a tariff classification ruling. Three samples were submitted and are being returned as requested. They are storage racks designed to hold audio cassette tapes or compact discs ("CD's"). All are basically shallow, open-front partitioned boxes whose compartments are fitted with grooved plastic inserts (interior side panels), which will accommodate a number of CD or tape boxes. The racks are constructed of wood fiberboard (9 mm thick) covered with a thin plastic overlay that simulates a wood-grain finish. You indicate that these articles are intended to be hung or fixed to the wall; the back panel of each sample has been drilled with two holes, presumably to facilitate such mounting. The three submitted styles are identified as follows: #30- 22641 (500 x 370 x 58 mm, holds 64 cassettes), #30-21401 (285 x 323 x 134 mm, holds 40 single CD's or 32 single & 4 twin CD's), and #30-21601 (427 x 323 x 134 mm, holds 60 single CD's or 48 single & 6 twin CD's). We note your suggestion that these items be classified as furniture in Chapter 94, Harmonized Tariff Schedule of the United States (HTS), based on that chapter's Note 2 (a). The latter indicates that cupboards, bookcases, other shelved furniture and unit furniture are to be classified in headings 9401 to 9403, even if they are designed to be hung or fixed to the wall (as opposed to being floor-standing). However, we find that the instant storage racks are not the type of item described by, or contemplated by, this note. Accordingly, the applicable subheading for all of the above- described cassette and CD storage racks will be 4420.90.8000, HTS, which provides for other wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport