The tariff classification of a drying rack with a drip basin, from China

N041955 October 21, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Francine Ramsey Hampton Direct P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a drying rack with a drip basin, from China Dear Ms. Ramsey: In your letter dated October 14, 2008, you requested a tariff classification ruling. The submitted sample is identified as a “Hanging Two-Tier Drying Rack with Drip Basin” (SKU Number 73820). The item consists of three collapsible covered round metal frames that are approximately 26” in diameter. Two of them feature terylene mesh fabric and the third has clear plastic sheeting. The frames are held together by three webbed textile fabric strips. A plastic hanging hook is attached to the strips in order to suspend the item. Your product literature indicates that the rack is used to drip-dry laundry over a bathtub. The third piece (clear plastic sheeting) is to guide dripping water into the shower rather than onto the floor. The applicable subheading for the drying rack with a drip basin will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division