The tariff classification of a shoe rack from China.

N046585 December 18, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. David Ambruster Garden Ridge 19411 Atrium Place Houston, TX 77084 RE: The tariff classification of a shoe rack from China. Dear Mr. Ambruster: In your letter dated December 9, 2008, you requested a tariff classification ruling. Photographs and description have been submitted for a shoe rack, item number RG-08F51. The shoe rack is made of four pieces of medium density fiberboard and measures 31 inches wide by 11 inches deep and 11 inches high. This item has two shelves for storage of footwear and has been designed to stand on the floor. The applicable subheading for the shoe rack will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other”. The rate of duty will be free. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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