The tariff classification of a studio rack from China.

November 18, 2009 N081539 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Darcy Dyer Guitar Center 950 Northfield Drive Brownsburg, IN 46112 RE: The tariff classification of a studio rack from China. Dear Ms.Dyer: In your letter dated October 23, 2009 you requested a tariff classification ruling. The ruling was requested on a “studio rack”. Two photos of the product were submitted for our examination. The studio rack is an enclosure used for mounting multiple pieces of audio and video equipment i.e. amplifiers, effects units, and small scale audio mixers. The studio rack is a 4-sided cabinet constructed from 5/8” thick medium density fiberboard (MDF). There are two 3.2mm steel rack rails mounted to both sides of the studio rack. The rack rails allow the electronic equipment to be fastened to the studio rack with screws. General Rule of Interpretation (GRI) 3 (b), HTS, states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. According to GRI 3(b), HTS, the studio rack is a composite good made up of different components. The essential character of the subject studio rack is imparted by the wood MDF frame which is the main structural material and allows the item to function as a studio rack. The applicable subheading for the studio rack will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, among other goods, wooden articles of furniture not falling within chapter 94: other: other.The rate of duty will be 3.2 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division