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NY 896635



April 12, 1994

CLA-2-73:S:N:N3:115 896635

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.20.0050

Mr. Ben Bowden
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: The tariff classification of CD rack holders from Taiwan.

Dear Mr. Bowden:

In your letter dated March 8, 1994, you requested a tariff classification ruling. Your submitted samples will be returned to you as requested.

The subject items, which are approximately 18" in length, are described as follows:

1) item 128-258 - Natural wood/steel wire stackable CD rack which holds 25 single or 21 single and 2 double compact discs

2) item 128-259 - Black fiberwood/steel wire stackable CD rack which holds 25 single or 21 single and 2 double compact discs

Both items are considered composite goods, consisting of different materials or made up of different components. These items shall be classified as if they consisted of the material or component which gives them their essential character. In both instances, the steel wire imparts the essential character.

The applicable subheading for both CD racks will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 5.7% 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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