CLA-2-94:OT:RR:NC:N4:433

Sara Hinst
Customs Compliance Specialist
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of the “Indoor/Outdoor Laundry Drying Center” from China.

Dear Ms. Hinst:

In your letter dated February 2, 2015, you requested a tariff classification ruling. Descriptive and illustrative literature were provided.

Model number GFR2029SS is described as an Indoor/Outdoor Laundry Drying Center. The item is a floor standing stainless steel drying center with two mesh shelves, a horizontally positioned wire rack, and an extendable bar. The item also includes shoe hangers. You state that, this item could be marketed for both household and commercial use.

The applicable subheading for the Indoor/Outdoor Laundry Drying Center 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 E-Mail address: [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division