The tariff classification of an Iron Folding Wine Rack from the Philippines

NY R03639 April 10, 2006 CLA-2-94:RR:NC:SP:233 R03639 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Ms. Geri Davidson The Container Store 500 Freeport Pkwy. Coppell, TX 75019 RE: The tariff classification of an Iron Folding Wine Rack from the Philippines Dear Ms. Davidson: In your letter dated April 3, 2006, you requested a tariff classification ruling. The merchandise under consideration is identified as an Iron Folding Wine Rack. The article is free standing, constructed from hollow cast iron with a neutral pewter finish. It can accommodate 54 bottles of wine and folds flat for storage or transport. The applicable subheading for the Folding Wine Rack will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division