CLA-2-94:OT:RR:E:NC:SP:233

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a metal wine rack from China.

Dear Mr. Crago:

In your letter dated May 13, 2008, you requested a tariff classification ruling.

Description and photographs have been provided for a wine rack item number A035ZA0753. The wine rack consists of an iron wire frame with seagrass shelves that provide storage for up to ten wine bottles. The unit measures 9.5 inches by 7 inches by 25.5 inches and is designed to stand on the floor. The essential character of the wine rack is imparted by the iron frame.

The applicable subheading for the 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