The tariff classification of a message center from Taiwan,Hong Kong, or China.

NY 878804 October 13, 1992 CLA-2-39:S:N:N3D:221 878804 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Cleta J. Magyar Impact International, Inc. 1515 N. Federal Highway Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a message center from Taiwan, Hong Kong, or China. Dear Mr. Magyar: In your letter dated September 21, 1992, you requested a tariff classification ruling. The sample submitted with your request is a molded plastic organizer with overall dimensions of approximately 8 inches by 8 1/2 inches by 1 inch. There is a hole in the middle of the back panel to allow the organizer to be hung on a wall. The front panel incorporates a small oval corkboard area measuring approximately 4 inches by 1 inch. The organizer is molded into two compartments, and holds a memo pad, a ball point pen, and plastic-headed metal push pins. The articles comprise a set, and the essential character is imparted by the plastic organizer. The applicable subheading for the message center will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office and school supplies. The rate of duty will be 5.3 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