The tariff classification of a can storage rack and a food wrap holder from China

N130296 November 23, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a can storage rack and a food wrap holder from China Dear Ms. Pendris: In your letter dated October 26, 2010, you requested a tariff classification ruling. The samples which you submitted are being returned to you as requested. The items concerned are a can storage rack (Item #67530) and a food wrap holder (Item #68830). The can storage rack (Item #67530) is a 2 tier rack. It measures approximately 10 ½ inches in length by 4 ¾ inches wide by 5 7/8 inches in height. It is comprised of iron and is coated with a white plastic powder spray finish. You indicate that the can storage rack can hold up to 6 large cans or 12 small cans and dispenses the cans one at a time. You state that the 2 tier rack aids in organizing kitchen cupboards or pantry and saves storage space. The second item concerned is the food wrap holder (Item #68830). It is a 3 tier rack. It measures approximately 9 1/8 inches in length by 6 5/8 inches wide by 7 ¼ inches in height. It is comprised of iron and is coated with a white plastic powder spray finish. You indicate that the food wrap holder holds up to 6 standard size food wraps and storage bags and the top shelf can also be used to store larger boxes. You state that the 3 tier rack makes food wraps and storage bags easily accessible for the user in the kitchen or pantry area. The applicable subheading for the can storage rack (Item #67530) and the food wrap holder (Item #68830) will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division