The tariff classification of a label holder from China

N026896 May 9, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.42.3065 Ms. Donna Hiltpold The Stanley Works 480 Myrtle Street New Britain, CT 06053 RE: The tariff classification of a label holder from China Dear Ms. Hiltpold: In your letter received on April 30, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The merchandise under consideration is described as a Label Holder, part number LH04. It is made of steel and comes with a paper label and a vinyl protective shield. The label holder snaps onto the drawer divider or partition of a tool cabinet to provide instant identification of the contents. It measures 2-5/8 inches in length. The applicable subheading for the label holder will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 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, National Commodity Specialist Division