The tariff classification of a magazine stand from China.

N047917 January 14, 2009 CLA-2-94:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Ms. Kerri Hawley The TJX Companies, Inc. 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of a magazine stand from China. Dear Ms. Hawley: In your letter dated December 23, 2008, on behalf of Newton Buying Corp. and Marshalls of MA, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. A sample and description have been submitted for a magazine holder, style number FL3487-GY1. The magazine holder measures 18 inches in length by 8 inches in width by 14 inches in height, and is designed to stand on the floor. The base of this item is cardboard; the outer surface is made of woven linen with PVC trim. The strap-like handle and interior lining are made of PVC. The magazine holder is designed to stand on the floor. The applicable subheading for the magazine stand will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials…Other: Other, Household.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division