CLA-2-48:OT:RR:NC:2:234
Ms. Francine Ramsey
Hampton Direct
350 Pioneer Drive
P. O. Box 1199
Williston, VT 05495
RE: The tariff classification of magazine holders from China
Dear Ms. Ramsey:
In your letter dated July 1, 2008, you requested a tariff classification ruling.
You submitted a sample of magazine holders (item 15830 – set/6) for our examination. You state in your letter that the product is also available as item 15832 – set/12. The item is a one piece collapsible box that measures approximately 10” (H) x 9½” (L) x 3¾” (W). The set of six boxes is packaged in a clear cellophane bag that includes one each of blue, green, orange, purple, red and yellow brightly colored organizers. The sample of six magazine holders are made of corrugated paperboard and have a convenient finger hole on the front panel for easy gripping. They are designed to be used at home or in the office.
The applicable subheading for the magazine holders will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like. 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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division