The tariff classification of a CD rack from China.

NY J88178 September 3, 2003 CLA-2-94:RR:NC:SP:233 J88178 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Ms. Gillian Peirce Polardreams International Ltd. 1100 North 4th St. Fairfield, IA 52556 RE: The tariff classification of a CD rack from China. Dear Ms. Peirce: In your letter dated August 27, 2003, you requested a tariff classification ruling. The submitted photograph depicts MF2107 CD rack. The rack measures approximately 49.88” (h) x 9.37” (w) x 5.59” (d) and is constructed of iron with a powder-coated finish. It is floor standing and designed to organize CDs, DVDs and videotapes. The applicable subheading for the CD rack 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. Articles classified in subheading 9403.20.0020, HTS, from China are not presently subject to visa or quota restraints, and no special documents are required. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division