CLA-2-94:OT:RR:NC:N4:433
AnnMarie Beatti
President
Harmonized Customs Brokers, Inc.
221 Sheridan Blvd.
Inwood, NY 11710
RE: The tariff classification of storage racks from The Netherlands.
Dear Ms. Beatti:
In your letter dated April 14, 2016, on behalf of Jackstack International, you requested a tariff classification ruling, on behalf of Jackstack International. Illustrative literature was provided.
The merchandise concerned is the “Jackstack® Storage Systems.” Illustrative literature depicts two series of floor standing storage racks designed for the storage of food and food preparation items. The first series of storage racks has a depth of 40cm (15.7-inches) and the second series of storage racks has a depth of 50cm (19.7-inches). The lengths from side to side of both series range from 100cm (39.4-inches) to 200cm (78.8-inches), with varying lengths in between. These racks are made of high-impact light weight plastic, and are primarily used is in the restaurant or food service industry.
The applicable subheading for the “Jackstack® Storage Systems,” if made from reinforced or laminated plastics, will be 9403.70.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics; Other.” The rate of duty will be free.
The applicable subheading for the “Jackstack® Storage Systems,” if not made of reinforced or laminated plastics, will be 9403.70.8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other.” 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division