Related rulings: 832576.

NY 835596

January 18, 1989

CLA-2-73:S:N:N1:113 835596

CATEGORY: Classification

TARIFF NO.: 7323.99.9000

Mr. Samuel Zekser
Sobel Shipping Co. Inc.
170 Broadway, Suite 1501
New York, NY 10038

RE: The tariff classification of shoe racks, vinyl dipped steel hangers and organizers, and metal (steel) hangers from Taiwan.

Dear Mr. Zekser:

In your letter dated January 4, 1989 you requested a tariff classification ruling on behalf of Organize-It All Inc. of Rutherford, NJ.

You had originally applied for a ruling classification under NY 832576 and we answered with a subheading based upon the impression that the items described below were of stainless steel. You have now provided information that these articles are of non-alloyed steel.

The first item is an over-door shoe rack of steel. The second series of items is a group of vinyl dipped steel hangers and organizers for household use. The third series of items is a group of steel hangers.

The applicable subheading for the shoe rack, hangers, and organizers will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of steel. The rate of duty will be 3.4 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport