The tariff classification of pot rack from Taiwan

NY 817497 December 19, 1995 CLA-2-73:RR:NC:GI:113 817497 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Jacqueline A. Bonace Blair Corrporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of pot rack from Taiwan Dear Ms. Bonace: In your letter dated December 11, 1995, you requested a tariff classification ruling. The merchandise is item number 8355, a hanging pot rack. It is constructed of a rectangular steel frame with a steel grid welded inside. Pots, pans, and utensils will be hung from the 4-inch square grids. Attached to the corners of the frame are 4 steel chains that will be used to hang the pot rack from the ceiling. The rack is coated with epoxy, and measures approximately 30 inches long, 15 inches wide, and 2 inches high. The applicable subheading for the pot rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), 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. For 1996, the rate of duty will remain at 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 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 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division