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NY N025571




April 14, 2008

CLA-2-74:OT:RR:E:NC:N1:121

CATEGORY: CLASSIFICATION

TARIFF NO.: 7418.20.1000

Ms. Amy Morgan
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027

RE: The tariff classification of a magazine rack/toilet paper holder from China

Dear Ms. Morgan:

In your letter dated April 2, 2008, you requested a tariff classification ruling.

The merchandise under consideration is a toilet paper holder with an attached magazine rack, item number 221503. It is wall mounted and made of brass. It holds several books and/or magazines and two rolls of toilet tissue.

The applicable subheading for the brass magazine/toilet paper holder will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of coppersanitary ware and parts thereof, of copper-zinc base alloys (brass). The rate of duty will be 3 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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