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NY M87577




November 17, 2006

CLA-2-39:RR:NC:SP:221 M87577

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 3926.10.0000; 8304.00.0000

Mr. Darren Lenox
ACCO Brands Corporation
300 Tower Parkway
Lincolnshire, IL 60069-3640

RE: The tariff classification of a workstation privacy screen, workstation organizers and workstation file pockets.

Dear Mr. Lenox:

In your letter dated October 17, 2006, you requested a tariff classification ruling.

The workstation privacy screen (product #WPS34) is a plastic screen designed to be mounted along the top of a cubicle wall. This screen can then be slid out to cover the opening of the cubicle to provide additional privacy. The screen includes a dry-erase message board and nameplate.

The Off Your Desk Workstation Organizer (product #OW48) consists of metal organization tracks to store and organize documents in an office workstation/cubicle. The organizer has brackets designed for mounting it on a cubicle wall or partition.

The workstation file pockets (product #OB352B) are plastic vertical filing pockets used to store and organize documents in an office workstation/cubicle. The file pockets include mountings for hanging it on a cubicle wall.

You suggest classification as parts of furniture in heading 9403 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the products are not parts of furniture, but rather accessories, and heading 9403, HTSUS, does not provide for accessories.

The applicable subheading for the privacy screen (#WPS34) will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the mounted workstation organizer (#OW48) will be 8304.00.0000, 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.

The applicable subheading for the workstation file pockets (#OB352B) will be 3926.10.0000, HTSUS, which provides for other articles of plastics: office or school supplies. The rate of duty will be 5.3 percent ad valorem.

You did not identify the country of origin. The rates of duty provided above are the rates applicable to these products when they are made in a country with which the United States has Normal Trade Relations. 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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