The tariff classification of a wooden magazine holder from China

N028525 June 10, 2008 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a wooden magazine holder from China Dear Mr. Crago: In your letter dated May 15, 2008 you requested a tariff classification ruling. The ruling was requested on a magazine holder, item # A035ZA00768. A photograph of the product was submitted. The product is an “X” shaped holder for magazines, not specifically designed to stand on the floor. It is constructed of 10 mm thick medium density fiberboard (MDF). The overall dimensions of the product are 45 cm x 30 cm x 28 cm (high). The applicable subheading for the magazine holder, item # A035ZA00768, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division