CLA-2-73:S:N:N3:113 813420

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

RE: The tariff classification of a wall shelf from Taiwan

Dear Ms. Bonace:

In your letter dated July 27, 1995, you requested a tariff classification ruling.

The merchandise is item number 742501, a bathroom wall shelf. It is constructed of chrome-plated steel with two glass shelves. The shelf also features a stationary towel bar, a swivel towel bar, and a ring to hold a blow dryer.

The applicable subheading for the wall shelf will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other. The duty rate will be 2.7 percent 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