CLA-2-94:OT:RR:NC:N4:433
M. Jason Cunningham
Attorney
Sonnenberg Anderson & Cunningham, LLP
125 South Wacker Drive, 18th Floor
Chicago, Il 60606
RE: The tariff classification of a shelving unit and a flat picture hanger from China.
Dear Mr. Cunningham:
In your letter dated February 14, 2012, on behalf of Liberty Hardware, Inc., you requested a tariff classification ruling.
Article 1 is described as the “Value Pack Metal Assembly Kit.” The floor standing, shelving unit is to be used in retail establishments to display knobs, pulls and other articles sold by Liberty Hardware. The point of sale display unit is made of steel. The unit is over six feet high and has seven evenly spaced metal shelves, each divided in the center to form two bins per shelf which allows for the storage of fourteen different items. The shelving unit has a sturdy metal base and toe kick. On the front of each bin the metal is perforated to accept mounted sample display “chips” so that the consumer can see a mounted, unwrapped version of the product that is packaged behind the chip in each bin.
Article 2 is described as a “Twenty Pound Flat Picture Hanger.” The flat picture hanger is a steel frame that attaches to the top of Article 1. The frame contains three cutouts in the front, which are angled slightly downwards. The cutouts in the frame can accommodate promotional and advertising boards that promote the company’s brands, trademarks, and/or logos.
The applicable subheading for the Value Pack Metal Assembly Kit, will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will be free.
The applicable subheading for the Twenty Pound Flat Picture Hanger, will be 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other; Of metal: Other.” The rate of duty will be free.
The applicable subheading for the Value Pack Metal Assembly Kit and Twenty Pound Flat Picture Hanger, if imported together in equal quantities, regardless if packaged together or in separate boxes, will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division