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NY 808685

April 04, 1995

CLA-2-94:S:N:N8:233 808685


TARIFF NO.: 9403.20.0010

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, Pennsylvania 16366-0001

RE: The tariff classification of a kitchen organizer from Taiwan.

Dear Ms. Bonace:

In your letter dated March 24, 1995, you requested a tariff classification ruling.

The submitted photograph depicts the furniture item as an all purpose kitchen organizer, Blair Product #586701. The item has three laminated fiberboard shelves and two epoxy coated wire baskets; the frame is a durable 1-1/2 inch steel tubing with a white epoxy finish. There are two power outlets attached to the frame between the top and middle shelves with a black power cord and a three prong plug. The item has four black plastic casters for ease of movememnt. It will be imported and sold unassembled and is designed to be placed on the floor or ground.

The submitted photograph will be retained by NIS-233 for official use.

The essential character of the kitchen organizer is imparted by the metal components. The metal gives the furniture its support and makes up the major portion of its weight. It is also the most prominent feature of the kitchen organizer.

The applicable subheading for the metal kitchen organizer will be 9403.20.0010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Other metal furniture, household. The duty rate will be 3.2 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.


Jean F. Maguire
Area Director

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