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NY J86449




July 28, 2003

CLA-2-39:RR:NC:SP:221 J86449

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of a magazine holder from China.

Dear Mr. Kavanaugh:

In your letter dated June 17, 2003, on behalf of Import Connections, you requested a tariff classification ruling.

A sample was provided with your letter. You state that the magazine holder is for use in salons to store and display magazines. The holder is designed to be hung on the wall by means of a loop handle. The magazine holder consists of a molded plastic case that encompasses the front and sides of the holder. A textile fabric makes up the back and the lid of the holder. The plastic is said to account for over 60 percent of the value. The essential character is imparted by the plastic.

The applicable subheading for the magazine rack will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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