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NY A81345



April 8, 1996

CLA-2-94:RR:NC:FC: 233 A81345

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.80.6040

Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001

RE: The tariff classification of a canvas and metal magazine rack from Taiwan.

Dear Mr. Coe:

In your letter dated March 15, 1996, you requested a tariff classification ruling.

The submitted literature depicts the item as a magazine rack, part # 448/3024. The rack is designed to sit on the floor and hold magazines. It is constructed of 100% cotton canvas with a tubular metal frame. It measures approximately 18"H x 16"W x 14"D. Based upon the appearance of this item, the essential character is imparted by the cotton canvas area used to hold the magazines.

The applicable subheading for the canvas and metal magazine rack will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Furniture of other materials, including cane, osier, bamboo or similar materials: Other... Household. The rate of duty will be 2.4% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Roger J. Silvestri
Director
National Commodity

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