CLA-2-94:OT:RR:NC:N4:433
Carissa Clark
Cornerstone Brands
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of a hanging rack from unspecified country.
Dear Ms. Clark:
In your letter dated August 7, 2015, on behalf of Ballard Designs, you requested a tariff classification ruling. Three photos depicting the merchandise concerned were provided.
The merchandise is identified as the “Wood Wall Pocket.” The item is composed of composite wood, and has slanted pockets that are akin to angled shelves. The item will be imported in two sizes, either two pockets or four pockets. The two-pocket version measures 23¼ inches in height by 14½ inches in width by 4¾ inches in depth. The four-pocket version measures 45½ inches in height by 14½ inches in width by 4¾ inches in depth. In front of each pocket there appears to be a label bracket.
Observation of the three photos indicate newspapers and spiral ring notebooks being held and positioned within the pockets, however, it remains unclear as to the full intended use of this item. Furthermore, the three photos and the description of the merchandise concerned do not indicate whether the item will be placed within offices or non-office type settings.
Consistent with New York ruling, N244595 dated August 23, 2013, in which a “5-Pocket Leather Look Magazine Rack” and a “10-Pocket Leather Look Magazine Rack,” both having slanted shelves, were found to be classifiable within the category of “other shelved furniture,” this office agrees with you that the slanted pockets of the merchandise concerned are akin to angled shelves or slanted shelves, and therefore falls within the category of “other shelved furniture” too. See Legal Note 2 (a) to Chapter 94, HTSUS.
The applicable subheading for the Wood Wall Pocket, if used in offices, will be 9403.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in offices: Other.” The rate of duty will be free, under Column 1, General, HTSUS, provided that the country of origin is one that the United States has “normal trade relations.”
The applicable subheading for the Wood Wall Pocket, if used in non-office type settings, 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, under Column 1, General, HTSUS, provided that the country of origin is one that the United States has “normal trade relations.”
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division