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NY 894118




February 9, 1994

CLA-2-96:S:N:N3:113 894118

CATEGORY: CLASSIFICATION

TARIFF NO.: 8304.00.0000; 8214.10.0000

Ms. Carie Samuel
Fritz Companies, Inc.
1721 W. Elfindale, Suite 205
Springfield, MO 65807

RE: The tariff classification of desk accessories from Hong Kong

Dear Ms. Samuel:

In your letter dated January 13, 1994, on behalf of SRS Marketing, Inc., you requested a tariff classification ruling.

The merchandise consists of five decorative desk accessories with a golf motif. Item no. 262MPSG is a silver-plated, brass or zinc alloy note-pad holder, containing one pad of Post-ittm note paper. The note-pad holder is decorated with a gold-plated golf ball and a 4-iron golf club. It may also be used as a paperweight. Item no. 118PCSG is a silver-plated, brass or zinc alloy business card holder with a ball point pen. It is decorated with a gold-plated golf ball that holds the pen. The business card holder can also be used to display a small photograph.

Item no. 052PHSG is a silver-plated, brass or zinc alloy desk accessory that holds a pen and is decorated with a gold-plated golf tee. Item no. 103PHSG is a silver-plated, brass or zinc alloy desk accessory that holds a ball point pen and resembles the head of a golf club. Item no. 050LOSG is a silver-plated, brass or zinc alloy letter opener decorated with a gold-plated golf ball on the handle. The letter opener may also be used as a paper weight.

The applicable subheading for the note-pad holder, business card holder and the two desk accessories with pens will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment of base metal. The rate of duty will be 5.7 percent ad valorem.

The applicable subheading for the letter opener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers ... and other parts thereof. The rate of duty will be 0.4 cents each plus 6.1 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
Area Director

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