The tariff classification of a "Sports Equipment Organizer with Bench" from China.

NY L81030 December 14, 2004 CLA-2-94:RR:NC:SP:233 L81030 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Mr. Stephen C. Liu Pacific Century Customs Service 11099 S. La Cienega Blvd. #202 Los Angeles, CA 90045 RE: The tariff classification of a “Sports Equipment Organizer with Bench” from China. Dear Mr. Liu: In your letter dated November 19, 2004, you requested a tariff classification ruling. The merchandise to be imported is a “Sports Equipment Organizer with Bench” which is used not only to store sports equipment but also as a bench. It consists of two floor standing steel rod and wire racks. In between and connecting the racks is a padded bench with storage underneath. Assembled, the organizer measures approximately 50”H x 50”L x 15”W and weighs 75 to 80 pounds. You have submitted a photograph of the item with your request. The applicable subheading for the “Sports Equipment Organizer with Bench” 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. 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