The tariff classification of desk and office accessories from China

N057280 May 1, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8304.00.0000; 7326.90.8588 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of desk and office accessories from China Dear Ms. Davidson: In your letter dated April 2, 2009, you requested a tariff classification ruling. A sample of the pencil cup has been submitted and will be retained by this office. The merchandise under consideration is six different office accessories described as the Black & White Brocade Office Desk Collection. Each item comes in either black or white and is made of epoxy covered steel with a decorative design cut throughout. Each item will be imported separately. SKU number 10049714 is a pencil cup measuring 3-1/2 inches in diameter by 4 inches high. SKU number 10049718 is a letter holder measuring 3-1/4 inches by 7-1/2 inches by 6 inches high. SKU number 10049722 is a magazine file measuring 10 inches by 3-3/4 inches by 10-3/8 inches high. SKU number 10049721 is a letter tray measuring 12-1/4 inches by 9 inches by 2-1/2 inches high. SKU number 10049723 is a desktop file measuring 5-1/2 inches by 12-1/2 inches by 9-7/8 inches high. SKU number 10049725 is a waste paper basket measuring 8-1/2 inches by 10-1/2 inches by 10-1/2 inches high. The applicable subheading for the pencil cup, letter holder, magazine file, letter tray and desktop file will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403. The duty rate will be 3.9 percent ad valorem. The applicable subheading for the waste paper basket will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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