The tariff classification of bookends from China

NY R03589 April 5, 2006 CLA-2-83:RR:NC:N1:121 R03589 CATEGORY: Classification TARIFF NO.: 8304.00.0000 Mr. Troy D. Crago Atico International (USA), Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of bookends from China Dear Mr. Crago: In your letter dated March 29, 2006, you requested a tariff classification ruling on behalf of your client, corporate Express. The merchandise is bookends made of steel. Item numbers W093RA00087 and W093RA00160 measure 9.25 inches high, Item number W093RA00088 measures 5.25 inches high. Each style features non-slip pads underneath and comes in several color choices. The applicable subheading for the bookends will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division