The tariff classification of an over-the-sink shelf from China

N024160 March 27, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Paige Hankins The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of an over-the-sink shelf from China Dear Ms. Hankins: In your letter dated February 29, 2008 you requested a tariff classification ruling. The ruling was requested on an over-the-sink shelf, item # 10042003. Photographs of the product were submitted. The product consists of a wooden shelf, approximately 32” long, mounted on stainless steel collapsible legs. The shelf is designed to be placed over a kitchen sink to hold dish washing supplies or various other articles. In addition, the shelf also has steel side rails and hooks for hanging dish cloths and brushes. The over-the-sink shelf is a composite good composed of different materials, wood and steel. The essential character of the product is imparted by the wood because of the greater role the wood in plays in the functioning of the product as a shelf. The applicable subheading for the over-the-sink shelf, item # 10042003, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division