CLA-2-94:OT:RR:NC:N4:433
Glen R. Hawkins
New Vista Baking LLC.
2560 Progress Street
Vista, CA 92081
RE: The tariff classification of a rack from China.
Dear Mr. Hawkins:
In your letter dated March 19, 2020, you requested a tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item 1, identified as the “Donut Production Rack,” is a floor standing, assembled, equipped, aluminum rack whose dimensions are 30.25” in width, 71” in height, 21.75” in depth, and weigh approximately 78.6 lbs. The rack is equipped with 30 chrome plated steel wiremesh baskets whose dimensions are 26.5” in width, 10.5” in length, and 2” in depth. The rear of the rack contains an aluminum center spine. The front of the rack has 15 slide runners that are sloped 2.5 degrees. Each slide runner tier provides storage for two wiremesh baskets. The rack base is affixed to four polyurethane castor wheels. The rack is used for the vertical stacking and storage of donuts.
The applicable subheading for the subject merchandise will be 9403.20.0081, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9403.20.0081, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0081, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division