The tariff classification of clothes racks, shoe racks, closet shelves and wire carts from China.

NY H80056 April 25, 2001 CLA-2-94:RR:NC:SP:233 H80056 CATEGORY: Classification TARIFF NO.: 9403.20.0020; 9403.20.0030; 8302.50.0000 Mr. Stephen L. Fodor Kuehne & Nagel, Inc. 235 Southfield Parkway Forest Park, GA 30297 RE: The tariff classification of clothes racks, shoe racks, closet shelves and wire carts from China. Dear Mr. Fodor: In your letter dated March 13, 2001, on behalf of Earle Industries, you requested a ruling on tariff classification. The merchandise to be imported is as follows: Ebony Chrome Clothes Racks consist of floor standing wheeled units made of chrome steel. The clothes racks have either single or double chrome hanging bars and are adjustable. Ebony Chrome Shoe Rack consists of a floor standing rack made of tubular chrome steel. The rack is expandable and stackable. Ebony Chrome 4-Tier Closet Shelf is a floor standing rack made of chrome steel. White Wire Carts consist of various floor standing wheeled carts made of chrome steel, including an underbed cart, a laundry cart, a kitchen cart and a shoe cart, each with different numbers of shelves. White Clothes Racks consist of floor standing units made of chrome steel, including a basic clothes rack, a rolling clothes rack and an adjustable clothes rack. Door Shoe Racks are made of chrome steel and are hung over a door. The racks hold either 18 or 24 pairs of shoes. The applicable subheading for the clothes racks, the shoe racks and the 4-tier closet shelves will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, other: counters, lockers, racks, display cases, shelves, partitions and similar fixtures. The rate of duty will be free. The applicable subheading for the white wire carts will be 9403.20.0030, HTS, which provides for other furniture and parts thereof: other metal furniture, other: other. The rate of duty will be free. The applicable subheading for the door shoe racks will be 8302.50.0000, HTS, which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base 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