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The tariff classification of bookends from the Philippines
Issued September 5, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 814128 (September 5, 1995)
Tariff classification
HTS codes: 8304.00.0000
Headings: 8304
Product description
The merchandise is item number 13567-9, a pair of steel bookends decorated with resin figurines. The bookends are heart-shaped and approximately 4.5 inches high. The figurines depict an angel reading a book and an angel playing a string instrument.
CBP rationale
The applicable subheading for the bookends will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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.
Full text
NY 814128 September 5, 1995 CLA-2-83:S:N:N:113 814128 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Ms. Rose Althoff Midwest of Cannon Falls 32057 64th Avenue P.O.Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of bookends from the Philippines Dear Ms. Althoff: In your letter dated August 29, 1995, you requested a tariff classification ruling. The merchandise is item number 13567-9, a pair of steel bookends decorated with resin figurines. The bookends are heart-shaped and approximately 4.5 inches high. The figurines depict an angel reading a book and an angel playing a string instrument. The applicable subheading for the bookends will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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 5.3 percent ad valorem. Articles classifiable under subheading 8304.00.0000, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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