CLA-2-83:S:N:N1:113 811507
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366
RE: The tariff classification of shoe racks from Taiwan
Dear Ms. Bonace:
In your letter dated June 9, 1995, you requested a tariff
classification ruling.
The merchandise is an over-the-door shoe rack. The rack is
made of epoxy on heavy-gauge steel wire and tubular steel. It
stores 15 pairs of shoes. The rack will be imported and sold
unassembled.
The applicable subheading for the shoe rack will be
8302.50.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for base metal hat-racks, hat pegs,
brackets and similar fixtures. The rate of duty will be 2.7 ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport