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NY D85527




December 11, 1998

CLA-2-73:RR:NC:N1:113 D85527

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 7323.99.9060

Mr. Juan Dominguez
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of CD Racks from China

Dear Mr. Dominguez:

In your letter dated December 2, 1998, you requested a tariff classification ruling.

The merchandise is CD racks. Item 1261 is the Atlantic CD Storage Tower, 14 inches [36 cm] high. It mounts on a wall or rests on a table, and holds 24 CD's. It is made of steel wire and has a wooden base. Item 1322 is the Atlantic 30 CD Stack Rack. It is 18.5 inches [48 cm] long. It is made of steel wire and has wooden ends.
Item 4352-14 is the Atlantic 30 CD Trio Stackable. It stands 20 inches [56 cm] high. It is made of plastic.

The applicable subheading for Item 1261, the Atlantic CD Storage Tower, and Item 1322, the Atlantic 30 CD Stack Rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for Item 4352-14, the Atlantic 30 CD Trio Stackable will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The duty rate will be 3.4 percent ad valorem.

These duty rates remain unchanged in the coming year. We also suggest, that before importing the merchandise, you seek advice from your local import specialist regarding correct country of origin marking under 19 CFR 1304.

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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