CLA-2-83:S:N:N3:113 886420

Ms. Cindy Shimmel
The I.C.E. Company, Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, TX 75261-0583

RE: The tariff classification of a desktop keyboard drawer from Taiwan

Dear Ms. Shimmel:

In your letter dated May 14, 1993, on behalf of Prairie Marketing, you requested a tariff classification ruling. The merchandise is a desktop keyboard drawer. It consists of a solid steel case with an interior plastic, easy-glide drawer. The case will support a monitor and a CPU, and the drawer will accommodate a keyboard.

The applicable subheading for the drawer 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 and desk equipment and parts thereof, of base metal. The rate of duty will be 5.7 percent 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