The tariff classification of a wine rack from China

N029193 June 19, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a wine rack from China Dear Mr. Crago: In your letter dated May 23, 2008, you requested a tariff classification ruling. A copy of a photograph of the wine rack was submitted with your letter for our review. The merchandise is a wine rack made of steel wire (item number A035FA00157). The top of the rack features a steel wire tray with a base covered with rattan. The item holds four bottles of wine. You indicate in your letter that the rack is designed for table or countertop use in the home. The item measures approximately 9 5/8 inches in width by 7 3/8 inches in depth by 11 3/4 inches in height. You indicate in your letter that your overseas office has suggested that the wine rack should be classified as floor-standing in heading 9403, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof. You state that in your opinion the relatively small size of the rack makes the item more practical for use on a table or countertop. In our opinion, the rack’s relatively low height makes it inconvenient for use on the floor and more suitable for use on a table or countertop. Accordingly, we find that the rack is not classifiable as furniture of heading 9403, HTSUS, because it is not specifically designed to stand on the floor. The applicable subheading for the wine rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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, other, other, other. The rate of duty will be 3.4 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division