The tariff classification of a magazine rack from Thailand.

NY L84281 April 27, 2005 CLA-2-94:RR:NC:SP:233 L84281 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a magazine rack from Thailand. Dear Mr. Stinson: In your letter dated April 11, 2005, you requested a tariff classification ruling. The submitted sample is a magazine rack, Liss item #941353. The item is constructed from 90% rubber wood and 10% bamboo and has a cherry wood color. It is designed to stand on the floor to store magazines. Your sample is being returned as requested. The applicable subheading for the magazine rack will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division