CBP Ruling 818256 — The tariff classification of bookends from Italy

Tariff classification

Headings: 8304

Product description

The merchandise is model 10431 Bendable Bookends. The items consist of two 17 1/2-inch lengths of spring steel, capped with rubber tips. In use, the bookends are bent and placed either between one end of a shelf and the books to be held, or as a wedge between the books. In your letter, you suggest that the items should be classifiable in heading 7323, HTS, as household articles of base metal. In considering our decision, we examined the exemplars of this heading and those of heading 8304, HTS, which provides for similar office and desk equipment, of base metal, given in the Explanatory Notes. While heading 7323, HTS, provides for household articles, it is clear from the Explanatory Notes that not every article used in the home is classifiable within that heading. The Notes give a substantial list of exemplars of household articles, none of which are particularly close to the merchandise. On the other hand, the exemplars of heading 8304, HTS, mention equipment which is distinctly similar in use to the present items. Therefore, it is the opinion of this office that the items are classifiable in heading 8304, HTS.

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.

Full text

NY 818256 January 22, 1996 CLA-2-83:RR:NC:GI:113 818256 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Mr. Jack D. Mlawski Galvin and Mlawski 440 Park Avenue South, 9th Floor New York, NY 10016-8067 RE: The tariff classification of bookends from Italy Dear Mr. Mlawski: In your letter dated January 11, 1996, on behalf of Zelco Industries, Inc., you requested a tariff classification ruling. The merchandise is model 10431 Bendable Bookends. The items consist of two 17 1/2-inch lengths of spring steel, capped with rubber tips. In use, the bookends are bent and placed either between one end of a shelf and the books to be held, or as a wedge between the books. In your letter, you suggest that the items should be classifiable in heading 7323, HTS, as household articles of base metal. In considering our decision, we examined the exemplars of this heading and those of heading 8304, HTS, which provides for similar office and desk equipment, of base metal, given in the Explanatory Notes. While heading 7323, HTS, provides for household articles, it is clear from the Explanatory Notes that not every article used in the home is classifiable within that heading. The Notes give a substantial list of exemplars of household articles, none of which are particularly close to the merchandise. On the other hand, the exemplars of heading 8304, HTS, mention equipment which is distinctly similar in use to the present items. Therefore, it is the opinion of this office that the items are classifiable in heading 8304, HTS. 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. The rate of duty will be 5 percent ad valorem. This ruling is being issued under the provisions of Section 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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