CLA-2-94:OT:RR:NC:SP:233

Mr. Troy D. Crago
Atico International USA. Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a magazine basket from Vietnam.

Dear Mr. Crago:

In your letter dated June 2, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

Style number A038O00704 is a magazine basket composed primarily of water hyacinth stalks stretched over an iron frame. The magazine basket is designed to be placed on the floor for holding magazines. The basket measures 16 inches long by 9 7/8 wide by 9 7/8 high.

The applicable subheading for the magazine basket will be 9403.89.3010, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Of cane, osier or similar materials, 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