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NY D82952





October 2, 1998

CLA-2-83:RR:NC:N1:113 D82952

CATEGORY: CLASSIFICATION

TARIFF NO.: 8304.00.0000

Mr. Edward L. Hart, Jr.
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, TN 38130-0250

RE: The tariff classification of a desk set from China

Dear Mr. Hart:

In your letter dated September 23, 1998, on behalf of The Sharper Image Corporation, you requested a tariff classification ruling.

The merchandise is the OL500 Desk Set. The set contains a letter opener, a memo pad and pen holder, a name card holder and a pen. Each of these items is made of metal, with a leather-like trim. The desk set will be sold at retail in a gift box.

The applicable subheading for the desk set 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 4.3 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
Director

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