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NY R01980

May 19, 2005

CLA-2-94:RR:NC:SP:233 R01980


TARIFF NO.: 9403.20.0020

Mr. Alfred Roser
Roser Customs Service Inc.
P.O. Box 48
Brownsville, TX 78522

RE: The tariff classification of a steel storage rack from Mexico.

Dear Mr. Roser:

In your letter dated May 13, 2005, on behalf of Carling Technologies Inc., you requested a tariff classification ruling.

You have submitted three pictures of a floor standing steel storage rack, one, which depicts one carton, stored below it and one carton stored on top of it. The item will be used as a support structure when stacked cartons of circuit breakers are imported in a truck trailer. Its purpose is to prevent the weight of the top carton from crushing and damaging the contents of the bottom carton. After the loaded cartons are removed from the trailer at a U.S. destination, the articles will be returned to Mexico for the frequent same repeated use.

The applicable subheading for the steel storage rack will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), 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.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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