NY 883334

MARCH 24 1993


CLA-2-94:S:N:N8:233 883334

Mr. Tom Hodits
Steel Coils, Inc.
1419 Lake Cook Rd., Suite 340
Deerfield, Illinois 60015

RE: The tariff classification of a shelf portion for shelving unit from France.

Dear Mr. Hodits:

In your letter dated February 10. 1993, you requested a tariff classification ruling. The furniture items consist of two sample metal sheets for a shelf portion of floor standing shelving units. The samples submitted are constructed of steel and have holes drilled with notched ends. The dimensions are approximately 1/5 inch thick x 36 inches long x 17 inches wide. They are dedicated as shelf portions of shelving units.

The applicable subheading for the shelf portion of floor standing shelving units will be 9403.10.0020, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for Other furniture and parts thereof: Metal furniture of a kind used in offices, Filing cabinet. The rate of duty will 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