The tariff classification of brass memo holders from Taiwan

NY 864794 Jul 24 1991 CLA-2-83:S:N:N1:113 864794 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Mr. James H. Bartee House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: The tariff classification of brass memo holders from Taiwan Dear Mr. Bartee: In your letter dated June 24, 1991, you requested a tariff classification ruling. The merchandise is a memorandum pad with a brass binder or cover. The cover is about 6-1/4 inches long and 4-1/2 inches wide. It is designed to lie flat on a table or desk. A replaceable pad of paper is secured to the cover with two bolts. Your letter indicates that the value of the item lies substantially in the cover. The applicable subheading for the brass cover 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, of base metal. The rate of duty will be 5.7% 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 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