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NY 870695

Jan 30, 1992

CLA-2-44:S:N:N1:230 870695

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Ron Sas
J. W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of wooden wall racks from Taiwan

Dear Mr. Sas:

In your letter dated January 20,1992, on behalf of your client, the F. W. Woolworth Co., you requested a tariff classification ruling.

The ruling was requested on two open wooden wall racks. Samples were submitted which will be returned to you as you requested. Article No. CSD-240 is a 40 capacity open disc rack. It measures approximately 13 inches high by 11 inches wide by 5- 1/2 inches deep. It is divided vertically into two compartments. Each compartment has grooved plastics inserts on either side which will fit and hold disc tapes. Article No. AOF-448 is a 48 capacity open audio tape rack. It measures approximately 11 inches high by 19 inches wide by 2-1/2 inches deep. It is divided vertically into four compartments which have grooved plastic inserts for holding audio tapes.

The applicable subheading for the wooden wall racks will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wooden furniture not falling within chapter 94. The rate of duty will be 5.1 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

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