NY 853148
JUN 20 1990

CLA-2-83:S:N:N1:113 853148

Mr. John Billingham
The Hanging Kitchen Co. Ltd.
Box 2819
Canmore, Alberta, Canada TOL OMO

RE: The tariff classification of a Victorian clothes airer from England.

Dear Mr. Billingham:

In your letter dated May 29, 1990, you requested a tariff classification ruling. The item to be imported is known as a Victorian clothes airer which after assembly, hangs suspended from any ceiling within the home. The item can be used for drying clothes, hanging pots and pans, displaying dried flowers or similar purposes. The kit consists of the following : 2 cast iron rack ends, 2 cast iron pulleys, 1 wall cleat, 7 meters of white cord, 2 plastic wall plugs, and 2 screws all pre-packaged on a cardboard backing. All of these components are manufactured and packaged in England, and shipped to Canada. There, the Canadian exporter adds 4 clear pine wood slats of various dimensions depending on the customer's choice with each kit.

The applicable subheading for the Victorian clothes airer will be 7323.91.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for house-hod articles of cast iron. The rate of duty will be 5.3 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