CLA-2-94:RR:NC:SP:233 I81137

Ms. Lynn Hansen
Midwest Custom Services of Wisconsin, Inc.
1860 Renaissance Blvd.
Sturtevant, WI 53177

RE: The tariff classification of a Mainsale Display System from New Zealand.

Dear Ms. Hansen:

In your letter dated April 16, 2002, on behalf of North Island Display Systems Ltd., you requested a tariff classification ruling.

The merchandise to be imported is a Mainsale Display System, which is a floor standing knockdown display unit consisting of the following components:

two curved support feet of steel alloy two sectional steel alloy support rods one top support steel alloy rod one bottom support steel alloy rod carry bag made of 600 denier PVC – Oxford Texfab

The display unit weighs approximately 7 pounds and is designed to hold banners measuring 47” in width by 78” in height. Banners are not included.

With reference to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), the display unit and the carry bag are considered “goods put up in sets for retail sale” whose essential character is imparted by the display unit.

Accordingly, the applicable subheading for the Mainsale Display System will be 9403.20.0020, HTS, 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.

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