The tariff classification of a bamboo garment rack from China.

N024181 March 12, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.81.0020 Mr. Jamie Castellanos The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a bamboo garment rack from China. Dear Mr. Castellanos: In your letter dated February 29, 2008 you requested a tariff classification ruling. SKU number 10046367 is a floor standing clothing rack composed of 100% bamboo. It has been designed for storage of out-of-season clothing or for use in an office reception area, in a locker room or in a walk-in closet. In addition to the rack for hanging garments it also includes shelves to store shoes, hatboxes or handbags. The garment rack is designed to stand on the floor. The applicable subheading for the garment rack will be 9403.81.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of bamboo or rattan: Other”. The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division