The tariff classification of desk accessories from China

NY R03753 April 25, 2006 CLA-2-83:RR:NC:N1:121 R03753 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Ms. Geri K. Davidson The Container Store 500 Freeport Pkwy. Coppell, TX 75019 RE: The tariff classification of desk accessories from China Dear Ms. Davidson: In your letter dated April 17, 2006, you requested a tariff classification ruling. The merchandise is three coordinated desk accessories, collectively referred to as the “Mesh Office Collection,” made of epoxy-coated steel mesh. Each accessory is imported and sold separately. Item number 3420419 is a cube shaped pen/pencil holder, which is divided into four sections. Item number 3420429 is a desktop organizer described as a “Desk Station.” It is divided into several sections and holds various office supplies, such as pens/pencils, post-it notes, cards, a cell phone, etc. Item number 3512489 is described as a “Post Master Express.” It is a hanging rack that is divided into two sections and is designed to hold magazines, documents, messages and correspondence. The applicable subheading for the desk/office accessories 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 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