The tariff classification of a Wall-Mounted Drying Rack from China

N289375 August 31, 2017 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Yesenia Martinez Test Rite Products 1900 S. Burgundy Place Ontario, CA 91761 RE: The tariff classification of a Wall-Mounted Drying Rack from China Dear Ms. Martinez: In your letter dated August 17, 2017, you requested a tariff classification ruling. Descriptive literature and a photograph were provided for review. The subject merchandise is described as a “Wood Wall Rack.” Designed for use as a drying rack, the product is constructed of seven horizontal wooden rungs mounted inside a wooden frame, with an outer frame of iron. The rungs are spaced to allow articles sufficient room to air dry. Its finished dimensions are 23 inches wide by 1 ½ inches deep by 36 ¾ inches high. The rack is a composite good made up of primarily wood and iron. Under General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), the rack shall be classified as if it consisted of the material or component which gives it its essential character. In this case the wood components play the most important role in use. The applicable subheading for the Wall Rack will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; 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 the 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division