The tariff classification of metal freestanding magazine rack from Italy.

N056555 April 24, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Geri K. Davidson Import Assistant The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of metal freestanding magazine rack from Italy. Dear Ms. Davidson: In your letter dated April 2, 2009, you requested a tariff classification ruling. The item with SKU# 10049927, is described as a freestanding six tiered (trays) magazine rack. It is composed of an epoxy covered metal/steel base, with the following dimensions: 11-5/8 inches wide by 13-1/2 inches deep by 59 inches high. Besides being used for magazines, the item can hold paper and office accessories, shoes, books and other craft type goods. The applicable subheading for the metal freestanding magazine 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division