The tariff classification of a garment rack from China.

N040396 October 8, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell TX 75019 RE: The tariff classification of a garment rack from China. Dear Mr. Hollis: In your letter dated October 2, 2008, you requested a tariff classification ruling. Photographs and description have been provided for an X-frame folding garment rack, SKU number SKU number 10048752. The rack stands on the floor and is made of steel with plastic end caps. This item measures 61 inches high and 22 ½ inches wide. The applicable subheading for the garment rack will be 9403.20.0015 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other furniture and parts thereof: other metal furniture: Household: 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