The tariff classification of a desktop memo holder fromTaiwan

NY 852507 May 24, 1990 CLA-2-44:S:N:N1:230 852507 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Laura Fumagalli Dakin, Inc. 7000 Marina Blvd. Brisbane, CA 94005 RE: The tariff classification of a desktop memo holder from Taiwan Dear Ms. Fumagalli: In your letter dated April 27, 1990, you requested a tariff classification ruling. A sample of the product to be classified was submitted. It will be returned to you as you requested. The product is a Golfer's desktop memo holder. It consists of a wooden oval base 4-1/2 inches long by 3-1/2 inches wide by 3/4 inch thick. It has a sponge pad on the bottom for resting on a desk and a green sponge pad on the top for decoration. A gold painted plastice golf ball is included. Inside both the base and the ball are magnets. Through magnetic action the product is designed to hold memos in place between the base and the ball. The applicable subheading for the desktop memo holder will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport