Tariff classification of a wooden book stand from China

NY 888091 July 27, 1993 CLA-2-44:S:N:N8:230 888091 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Vito A. Pipitone John F. Kilroy Co., Inc. One World Trade Center, Suite 1569 New York, NY 10048 RE: Tariff classification of a wooden book stand from China Dear Mr. Pipitone: In your letter dated July 8, 1993, on behalf of the importer Multi Commerce, you requested a tariff classification ruling. The ruling was requested on a wooden book stand designed to be placed on a table or desk. A sample was submitted which consists of a two piece hinged frame measuring approximately 12 1/2 inches by 10 inches. The hinged end turns up to the desired height and is held in place by a lever. The bottom of the stand has a ledge for holding books or paper. All parts except for the hinges are made of wood. The applicable subheading for the wooden book stand will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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