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NY M87355




October 16, 2006

CLA-2-83:RR:NC:N1:121 M87355

CATEGORY: CLASSIFICATION

TARIFF NO.: 8304.00.0000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a rack from China

Dear Ms. Davidson:

In your letter received October 10, 2006, you requested a tariff classification ruling.

The sample you submitted is described as a “Magnetic Magazine Pocket/Memo Board,” SKU number 10029217. It is a wall-mounted rack made of flat stainless steel that is rolled into a “U” shape. It measures 12-inches long by 8-1/2 inches high by 1-inch deep. Included are six magnets that can be used to post photos, notes, etc. on the front surface of the rack. Your letter indicates that the rack can be used on an office wall to organize mail, bills, file folders and magazines.

The applicable subheading for the rack 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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