The tariff classification of a hanging, wall mounted wooden shelf from India.

N222188 June 29, 2012 CLA-2-94:OT:RR:NC:4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Eillen Canta Customs Analyst Williams-Sonoma, Inc. 151 Union Street San Francisco, CA 94111 RE: The tariff classification of a hanging, wall mounted wooden shelf from India. Dear Ms. Canta: In your letter dated June 19, 2012, you requested a tariff classification ruling. Photographs were received for the hanging, wall mounted wooden shelf. This product is identified as a “Pulley Shelf,” SKU # 8802126. The item is a wall-mounted, single wooden shelf that is designed to be mounted using two brass wall hooks. Two ropes at opposite ends loop into two brass rope hooks. At the lower end of each of the two ropes a pulley is attached, allowing for height adjustments and providing stability to the shelf. It is stated that the wall hooks, pulleys, ropes, anchors and screws will be included. The product details for the items that make up the Pulley Shelf are: Single wooden shelf: 24-inches in length by 8-inches in width by 1-inch in height Rope is 23-inches in length 2 brass wall hooks 2 brass rope hooks 2 aluminum pulleys 8 zinc anchors 8 iron screws
Legal Note 2 to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) states: the articles (other than parts) referred to in the headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. Further stipulated under Note 2 (a) the following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture. As the Pulley Shelf falls within the list of exemplars of Legal Note 2 (a), the product is classified in heading 9403, HTSUS, the provision for other furniture. The applicable subheading for the Pulley Shelf, will be 9403.60.8081, 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. 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, Thomas J. Russo Director National Commodity Specialist Division