CLA-2-94:S:N:N8:233 808682

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

RE: The tariff classification of a bath valet, a spacesaver and a wall shelf from Taiwan.

Dear Ms. Bonace:

In your letter dated March 24, 1995, you requested a tariff classification ruling.

The submitted photographs depict three items. The first two are a bath valet, Blair Product #694031 and a spacesaver, Blair Product #694251. The bath valet has two racks and two rings for displaying or drying towels and a hook for hanging a robe or towel. The dimensions are 59 inches H x 14 inches W x 14 inches D. The spacesaver has three wire units and does not protrude beyond the commode tank. The dimensions are 68 inches H x 25 inches W x 8-1/2 inches D. They are constructed of brass plated steel and will be imported and sold unassembled. The bath valet and the spacesaver are designed to be placed on the floor or ground. The third item is a wall shelf, Blair Product #693921. It sits on a vanity top or can be mounted on a wall. The dimensions are 16-1/2 inches H x 15-1/2 inches W x 5-1/2 D. It is also constructed of brass plated steel. The submitted photographs will be retained by NIS-233 for official use. The applicable subheading for the bath valet and the spacsaver will be 9403.20.0010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Other metal furniture, household. The duty rate will be 3.2 percent ad valorem. The applicable subheading for the wall shelf will be 7418.20.1000, HTSUSA, Which provides for: Sanitary ware and parts thereof: Of copper-zinc base alloys (brass). The rate of duty will be 3.6 percernt 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