R02140 R0 Ruling Active

The tariff classification of a letter holder from China

Issued June 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8304.00.0000

Headings: 8304

Product description

The merchandise is a letter holder (SKU #10030976) made of steel mesh. It holds documents vertically in three separate sections.

CBP rationale

The applicable subheading for the letter holder 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 R02140 June 20, 2005 CLA-2-83:RR:NC:N1:121 R02140 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Ms. Gerri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a letter holder from China Dear Ms. Davidson: In your letter dated June 15, 2005, you requested a tariff classification ruling. The merchandise is a letter holder (SKU #10030976) made of steel mesh. It holds documents vertically in three separate sections. The applicable subheading for the letter holder 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 rate of duty will be 3.9 percent ad valorem. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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