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NY 864253


July 2, 1991

CLA-2-39:S:N:N3G:221 864253

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. D.F. Miller
F.W. Woolworth Co.
233 Broadway
New York, NY 10279

RE: The tariff classification of a desk top organizer from Taiwan.

Dear Mr. Miller:

In your letter dated June 13, 1991, you requested a tariff classification ruling.

The desk top organizer (Item number 44852) consists of a plastic tray organizer with assorted stationery accessories. The organizer is made of plastics material molded to incorporate various size compartments, slots and holes. Included with the organizer will be a memo pad, index cards, scissors, a blade cutter, a ruler, a tube containing water glue, a mechanical pencil, a felt tip highlighter, three other felt tip pens and a ball point pen. Though no value or weight breakdown was submitted with your letter, it is apparent from the sample that the plastic organizer exceeds the various stationery components in cost, weight and bulk. The product is considered to comprise a set, with the organizer imparting the essential character. As you requested, your sample is being returned.

The applicable subheading for the desk top organizer will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 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

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