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NY 887786



July 14, 1993

CLA-2-44:S:N:N8:230 887786

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Tim Wahlers
Tumblin Marketing Company
3921 Chowen Ave. South
Minneapolis, MN 55410

RE: The tariff classification of a video game cartridge rack, of wood, from China.

Dear Mr. Wahlers:

In your letter dated June 11, 1993, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a rack, made entirely of painted wood, designed to hold video game cartridges, compact discs and VHS movies. It consists of three parallel, horizontal dowels, on which the cartridges will rest, attached to two solid rectangular end pieces which are also supported by a backboard. In addition, there is a sliding, bookend-like divider mounted on the dowels. Overall, the rack is about 19 inches long, 6 inches deep and 8 inches high. The tops of the end pieces incorporate fittings which allow the user to "stack on" an additional rack, if desired, to expand storage capacity.

The applicable subheading for the above-described "video game cartridge rack" will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1%.

You also asked for our comments on how the rate of duty might vary if the item were to be manufactured in Thailand, Malaysia, Indonesia or the Philippines. Currently, the same 5.1% rate would apply. Although these four nations are all designated "beneficiary developing countries" for purposes of the Generalized System of Preferences (GSP), please be advised that GSP expired at midnight July 4, 1993. There is the possibility that legislation will be enacted that will renew GSP retroactively to its date of expiration. In the event that this occurs, articles classifiable under subheading 4420.90.8000, HTS, which are products of Thailand, Malaysia, Indonesia or the Philippines, would be entitled to duty free treatment under GSP upon compliance with all applicable regulations.

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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