The tariff classification of a DVD storage rack from China, Taiwan, or Viet Nam

NY J83157 April 30, 2003 CLA-2-73:RR:NC:N1:113 J83157 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Sharon Roberson Case Logic, Inc. 6303 Dry Creek Parkway Longmont, CO 80503 RE: The tariff classification of a DVD storage rack from China, Taiwan, or Viet Nam Dear Ms. Roberson: In your letter dated April 3, 2003, you requested a tariff classification ruling. The sample you submitted is a tabletop storage rack made of steel and wood (item number MWSR-22DVD). The body of the rack is composed of steel wire and rods that will hold 22 digital video discs. The sides of the horizontal rack are made of wood. The applicable subheading for the CD 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. The rate of duty will be 3.4 percent ad valorem. 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