NY 854404
Aug 09 1990
CLA-2-94:S:N:N1:233 854404
TARIFF NO's.: 9403.10.0040 & 9403.20.0010
Mr. Joseph A. Nazzaro
SPUR
One Dunham Street
Winchester, Massachusetts 01890
RE: The tariff classification of metal shelving from the U. K.
and Spain.
Dear Mr. Nazzaro:
In your letter dated July 10. 1990, you requested a tariff
classification ruling.
The furniture item consists of epoxy coated chrome plated
steel shelving with hardware. Included with the basic shelving
are wall uprights and brackets that can be installed in whatever
configuration that is required. The wall uprights have a double
row of slots which makes it possible to build shelving with
unlimited variations. The shelving is designed to be fixed to
the wall and used in both offices and homes.
The applicable subheading for the epoxy coated, chrome-
plated steel shelving for office use will be 9403.10.0040,
Harmonized Tariff Schedule of the United States (HTS), which
provides for metal furniture used in the offices, other. The
applicable subheading for the steel shelving for home use will be
9403.20.0010, HTSUS, which provides for other metal furniture,
household. The duty rate for both above subheadings willl be 4
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