The tariff classification of a wine rack from China

N029440 June 12, 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 27, 2008, you requested a tariff classification ruling. The merchandise is a wine rack made of iron wire (item number W035ZA00752). The top of the rack features an iron wire tray with a base covered with seagrass. The rack holds four bottles of wine and is designed for table, shelf or countertop use in the home. It measures approximately 25 centimeters long by 17 centimeters wide by 31.5 centimeters high. 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