CLA-2-73:RR:E:NC:N1:113 R04919

Ms. Geri K. Davidson
The Container Store
500 Freeport Pkwy
Coppell, TX 75019

RE: The tariff classification of shelves from China

Dear Ms. Davidson:

In your letter dated September 19, 2006, you requested a tariff classification ruling.

The merchandise is a mesh shelf of epoxy-coated steel, SKU # 10037757. The shelf is wall-mounted and can be used in any room in the home.

The applicable subheading for the shelf will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division