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NY A86513




August 26, 1996

CLA-2-44:RR:NC:GI:230 A86513

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC76 Main Street
Jackman, ME 04945

RE: The tariff classification of a wooden marker stand from Canada.

Dear Ms. Fountaine:

In your letter dated July 31, 1996, on behalf of J B Poitras (St-Eugene, PQ, Canada), you requested a tariff classification ruling. You highlighted the three items in question on a photocopied catalog page accompanying your inquiry.

The first item, identified as a "marker stand," appears to be a solid block of wood with 16 holes drilled into its top surface. It is designed to be placed on a desk, table or the like, where it will hold up to 16 marking pens, caps down, firmly in place in an upright position. The stand is said to be 2" high by 11" wide by 3" deep, and to weigh 3 lbs.

The applicable subheading for the "marker stand" will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The general rate of duty will be 4.3%.

The other two items ("paint brush stand" and "scissor rack") are not adequately described/illustrated for us to issue a classification ruling on them at this time. It appears that they may be composed of more than one material, but this is not clear from the photocopied catalog page. Please submit samples or color photos of them, along with component material breakdowns by value, if applicable.

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

A copy of the 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 Paul Garretto at (212) 466-5779.

Sincerely,

Roger J. Silvestri

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