CLA-2-94:OT:RR:NC:N4:433
Todd Brand
Import Export Manager
Liberty Diversified International
5600 Highway 169 North
New Hope, MN 55428
RE: The tariff classification of magazine racks from China.
Dear Mr. Brand:
In your letter dated July 30, 2013, on behalf of Safco Products Company, you requested a tariff classification ruling. Illustrative literature was provided.
Model number 5578BL is the “5-Pocket Onyxtm Magazine Rack.” The rack is composed of powder coated steel mesh, has five pockets and mounts to the wall. The pockets are a form of slanted shelves. The pockets of the rack are slanted to accommodate the storage, identification and removal of magazines. Mounting hardware is included. Its finished product dimensions are 10¼ inches wide by 3½ inches deep by 28 1/3 inches high. This rack is mainly used in offices and reception areas.
Model number 5579BL is the “10-Pocket Onyxtm Magazine Rack.” The rack is composed of powder coated steel mesh, has ten pockets and mounts to the wall. The pockets are a form of slanted shelves. The pockets of the rack are slanted to accommodate the storage, identification and removal of magazines. Mounting hardware is included. Its finished product dimensions are 10¼ inches wide by 3½ inches deep by 50¾ inches high. This rack is mainly used in offices and reception areas.
Legal Note 2 to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) states that articles referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground, however, articles such as cupboards, bookcases, other shelved furniture and unit furniture can be classified in those headings even if they are designed to be hung, fixed to a wall, or to stand one on the other. We find that the slanted pockets of the magazine racks are akin to angled shelves, thereby falling within the scope of other shelved furniture, thus classifiable within heading 9403, HTSUS – the provision for other furniture and parts thereof.
The applicable subheading for the 5578BL, “5-Pocket Onyxtm Magazine Rack” and for the 5579BL, “10-Pocket Onyxtm Magazine Rack,” will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Myles Harmon
Acting Director
National Commodity Specialist Division