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NY M85234





August 15, 2006

CLA-2-73:RR:NC:N1:113 M85234

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060

Ms. Sheila Sumner
North Star World Trade Services, Inc.
1060 Lone Oak Road, Suite 112
Eagan, MN 55121

RE: The tariff classification of safety gates from China

Dear Ms. Sumner:

In your letter dated July 14, 2006, on behalf of North States Industries, Inc., you requested a tariff classification ruling.

The item is the Auto-Close Gate, a safety gate made of ¾-inch tubular steel with a powder-coat finish. It attaches to a door or room opening with a locking hand-wheel. A typical use is to protect a child in a room or from a stairway. You suggest classification in 9403.20.00, HTSUS, as metal furniture. Although designed to stand on the floor, the gates do not “equip” a home, such as a table, bed, dresser or sofa. Thus, it is not within the Customs definition of furniture.

The applicable subheading for the safety gate 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 steelother, other, not coated or plated with precious metal, other, other, other. The general duty rate 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,

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