M87203 M8 Ruling Active

The tariff classification of a magazine holder from China.

Issued October 26, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.70.8010

Headings: 9403

Product description

The magazine holder (Item Number: C035AA03349) consists of a cardboard base covered with cellular polyvinyl plastic sheeting backed with a textile material for reinforcement. The magazine holder measures 16 inches in length by 7 inches in width by 14 inches in height, and is designed to stand on the floor. The magazine holder has a strap handle and two side pockets. Although

CBP rationale

The applicable subheading for the magazine holder will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, furniture of plastics, other, household.

Full text

NY M87203 October 26, 2006 CLA-2-94:RR:NC:SP:233 M87203 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a magazine holder from China. Dear Mr. Crago: In your letter dated October 6, 2006, you requested a tariff classification ruling. A sample was provided with your letter. The magazine holder (Item Number: C035AA03349) consists of a cardboard base covered with cellular polyvinyl plastic sheeting backed with a textile material for reinforcement. The magazine holder measures 16 inches in length by 7 inches in width by 14 inches in height, and is designed to stand on the floor. The magazine holder has a strap handle and two side pockets. Although you state in your letter that the plastic surface is not cellular and is not backed with textile material, an examination of the sample reveals that the plastic sheeting is cellular and is backed with textile material. This is considered a plastic material for tariff purposes. As you requested, the sample will be returned. The applicable subheading for the magazine holder will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, furniture of plastics, other, household. The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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