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NY B80976




January 15,1997

CLA-2-73:RR:NC:MM:113 B80976

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 9403.20.0010; 9403.80.6040

Mr. Arnold M. Miller
AMM Corporation
P.O. Box 403
Hewlett, NY 11557

RE: The tariff classification of magazine racks and decorative bird cages from China

Dear Mr. Miller:

In your letter dated January 6, 1997, you requested a tariff classification ruling.

The merchandise consists of various styles of magazine racks and ornamental bird cages made of wrought iron.

Items numbers 0501, 0507A, and 0508 are three styles of racks designed to rest upon the floor and hold magazines. Item number 0501 is composed of canvas fabric secured to a wrought iron frame. Based upon the photograph you submitted, the essential character of this rack is imparted by the canvas, the portion that holds the magazines. The other two racks, item numbers 0507A and 0508, are wrought iron magazine racks that are painted green and decorated with a leaf design.

The painted, wrought iron bird cages are small replicas of actual bird cages. They range in height from 4 to 11 inches. The cages will be used in the home as decorative accessories and can hold planters or artificial flowers. Item number B1 is a dark green cage decorated with a leaf design and available in two sizes. Item number B3 is a white cage with a scroll design. Item numbers B4, B5, and B6 are three different styles of gold-toned cages.

The applicable subheading for the canvas and wrought iron 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 1.6 percent ad valorem.

The applicable subheading for the wrought iron magazine racks will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other metal furniture, household. The rate of duty will be 1.6 percent ad valorem.

The applicable subheading for all of the bird cages will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be 2 percent 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 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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