The tariff classification of a wine shelf from Vietnam.

N275781 June 23, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 David Prata Trade Compliance Analyst OHL International At CVS Health Mail Code 5055 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a wine shelf from Vietnam. Dear Mr. Prata: In your letter dated May 3, 2016, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 180792 is described as a wine shelf. The item is a wall-mounted wooden shelf unit designed to hold wine bottles and suspend stemware upside down, and has a metal hook on its side for hanging a small towel. The item is packaged with its mounting hardware. The item measures approximately 9 inches high by 17 inches wide by 3 inches deep. This item holds wine bottles vertically-upright, rather than horizontally flat or tilted downwards toward the cork or screw-type closure. A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) Seats and beds. As the wine shelf unit 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 item 180792 described as a wine shelf will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood 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 https://hts.usitc.gov/current. 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 neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division