The tariff classification of a clothes rail pull out from Taiwan.

NY G86443 January 29, 2001 CLA-2-94:RR:NC:SP:233 G86443 CATEGORY: Classification TARIFF NO.: 9403.90.8040 Ms. Susan D. Klingbeil IKEA 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a clothes rail pull out from Taiwan. Dear Ms. Klingbeil: In your letter dated January 17, 2001, you requested a tariff classification ruling. The merchandise to be imported is a clothes rail pull out, article 20033504. The article is made of steel and is dedicated for use with your wardrobe furniture. The metal rail will be imported with parts to attach the rail to the ceiling of the wardrobe. The article is used for hanging clothes and has no other use than as part of a wardrobe. The applicable subheading for the clothes rail pull out will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: other, of metal. The rate of duty will be free. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division