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NY L89274




December 30, 2005

CLA-2-83:RR:NC:N1:121 L89274

CATEGORY: CLASSIFICATION

TARIFF NO.: 8304.00.0000

Ms. Khem Lall
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a desk set from Taiwan

Dear Ms. Lall:

In your letter dated December 16, 2005, you requested a tariff classification ruling.

The merchandise is a four-piece desk set made of steel wire mesh, style number FD-C59-0078. The items included are a desk-top letter holder, which is divided into three sections that hold documents vertically, a round pencil cup, a square memo holder, and a round waste paper basket. The letter holder measures 17.3 cm long by 8.3 cm wide by 13.5 cm high, weighs 280 grams and costs $0.85. The pencil cup measures 8.1 cm in diameter by 9.4 cm high, weighs 60 grams and costs $0.56. The memo holder is 10.5 cm square and 7.5 cm high, weighs 140 grams and costs $0.72. The trash can measures 26 cm in diameter by 28 cm high, weighs 610 grams and costs $1.35. Your letter states that all items will be imported and sold at retail packed together in the trash can with cardboard inserts to hold them together.

The applicable subheading for the desk set will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 and parts thereof, of base metal, other than office furniture of heading 9403. The rate of duty will be 3.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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