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NY K82004




January 20, 2004
CLA-2-39:RR:NC:SP:221 K82004

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.2000; 3924.90.5500; 3926.10.0000

Ms. Susan DeMasi
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of desk accessories from China.

Dear Ms. DeMasi:

In your letter dated December 16, 2003, you requested a tariff classification ruling.

Four samples were submitted with your request. Style FP124SC699 is a lidded round storage box measuring 10 inches in diameter by 6 inches in height. The box is made of fiberboard and is covered with cellular polyurethane sheeting backed with woven textile fabric for mere reinforcement. The box is lined with faux suede polyurethane. Though you state that you are marketing the box as a desk set accessory, it is of a class of merchandise principally used for household storage.

Style FG0184C699 is a desk tray measuring approximately 18 ½ inches by 13 inches by 2 inches. It is made of fiberboard covered and lined with cellular polyurethane reinforced with a nonwoven textile fabric.

Style FI0069B699 is a desk tray measuring approximately 13 inches by 10 inches by 2 inches. It is made of fiberboard covered with cellular polyurethane backed with a plain knit textile fabric for mere reinforcement. The inner tray is lined and the outer tray bottom is covered with faux suede polyurethane.

Style FP2557C699 is a picture frame measuring approximately 9 ¾ inches by 7 ¾ inches with a glass opening for a 5” by 7” photograph. The frame is covered on the front with cellular polyurethane backed with a plain knit textile fabric for mere reinforcement. The frame is covered on the back with faux suede polyurethane.

The samples are being returned as you requested. Please note that all were damaged during examination.

The applicable subheading for the lidded round storage box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the desk trays will be 3926.10.0000, HTS, which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the picture frame will be 3924.90.2000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles of plastics: picture frames. The rate of duty will be 3.4 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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